§ 14-917. Interest

Latest version.

(a) Recordation tax and transfer tax. -- Except as provided in subsection (b) of this section, interest shall be paid on a refund claim under § 14-907 or § 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid.

(b) Exceptions. -- Interest may not be paid on a refund claim based on a mistake or error that is attributable only to the claimant and not to the Department, a clerk of the court, or the Director of Finance in Prince George's County.

(c) Estimated personal property tax. -- Interest shall be paid on a refund claim under § 14-906(a)(2) of this subtitle as provided by § 14-608 of this title.

HISTORY: An. Code 1957, art. 81, § 49B; 1985, ch. 8, § 2.

                    
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