2010 Maryland Code
TAX - GENERAL
TITLE 13 - PROCEDURE
Subtitle 9 - Refunds and Offsets
Section 13-904 - Determination on claim.
§ 13-904. Determination on claim.
(a) Investigation and hearing required.- The tax collector shall:
(1) investigate each claim for refund; and
(2) conduct a hearing at the request of the claimant prior to a final determination on the claim.
(b) Notice of action taken on claim for refund.- The tax collector shall give the claimant notice of:
(1) the determination of the claim for refund; and
(2) any delay in paying an allowed claim.
[An. Code 1957, art. 81, §§ 215, 216; 1988, ch. 2, § 1.]
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