There is a newer version
of
this Section
2021 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets
Part I - Refunds
Section 13-904 - Determination on Claim
Universal Citation: MD. Tax - General Code Ann. § 13-904 (2021)
(a) 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) 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.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
