§ 14-919. Interest from municipal corporation or county

Latest version.

(a) Payment of claim by municipal corporation. -- 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) Payment of claim by county. -- 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.

HISTORY: 2002, ch. 529; 2008, ch. 502.

                    
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