§ 14-916. Payment; interest

Latest version.

   (a) Payment of refund claim. -- Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14-917 of this subtitle.

(b) Limitations. -- The appropriate official may not pay a refund claim under § 14-907 or § 14-908 of this subtitle if:

   (1) an appeal that relates to the refund claim is pending;

   (2) the refund claim is not submitted within the time required by § 14-915 of this subtitle; or

   (3) the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees.

HISTORY: 1985, ch. 8, § 2; 2012, ch. 66, § 6.

                    
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