Section 4-401 - Allowances for collection(a) The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for: (1) insolvencies or removals as to personal property;(2) refunds made under law; or(3) decreasing or abating assessments under § 8-419 of this article.(b) On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for: (1) insolvencies and removals as to personal property;(2) refunds made under law; or(3) decreasing or abating of assessments under § 8-419 of this article.