§ 20-118. Payment

   (a) In general. -- Unless the claimant has not paid all other taxes, fees, or charges payable to the county or municipality, a tax collector shall pay any claim for refund that has been allowed by the tax collector.

(b) Interest. --

   (1) Except as provided in paragraph (2) of this subsection, if a claim for refund is allowed, the tax collector shall pay interest on the refund at the rate set under § 13-604(a) of the Tax - General Article from the date on which the tax, fee, charge, interest, or penalty was paid to the date the refund is paid.

   (2) A tax collector may not pay interest on a refund if the claim for refund is based on an error or mistake of the claimant not attributable to the county or municipality.

HISTORY: An. Code 1957, art. 24, § 9-713(a), (c); 2013, ch. 119, § 2.