Md. Code, Tax - Property § 14-919

in effect

(a) Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error. (b) Notwithstanding any other provision of this title, a county may pay a claim for a refund of personal property tax without interest within 180 days after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-919&enactments=falseFetched: 10/17/2026