2019 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 6 - Interest
§ 13-603. Interest on refunds

    (a)    Except as otherwise provided in this section, if a claim for refund under § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title is approved, the tax collector shall pay interest on the refund from the 45th day after the claim is filed in the manner required in Subtitle 9 of this title to the date on which the refund is paid.

    (b)    A tax collector may not pay interest on a refund if the claim for refund is:

        (1)    made under any provision other than § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title;

        (2)    based on:

            (i)    an error or mistake of the claimant not attributable to the State or a unit of the State government;

            (ii)    withholding excess income tax;

            (iii)    an overpayment of estimated financial institution franchise tax or estimated income tax; or

            (iv)    an overpayment of Maryland estate tax based on an inheritance tax payment made after payment of Maryland estate tax; or

        (3)    made for Maryland estate tax or Maryland generation-skipping transfer tax more than 1 year after the event on which the claim is based.

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