Section 14-916 - Payment; interest(a) 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) 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.