Md. Code, Tax-Prop. § 14-919

Current with changes from the 2024 Legislative Session effective on or before 7/1/2024, from Chs.. 2 through 1049
Section 14-919 - Interest from municipal corporation or county
(a) 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) 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.

Md. Code, TP § 14-919