§ 20-116. Determination of claim

MD Local Gov Code § 20-116 (2019) (N/A)
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(a)    The tax collector shall:

(1)    investigate each claim for a refund; and

(2)    at the request of the claimant, conduct a hearing before a final determination on the claim.

(b)    (1)    A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.

(2)    A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.

(c)    The tax collector shall give the claimant written notice of:

(1)    the final determination of the claim for refund; and

(2)    any delay in the payment of an allowed claim.