§ 13-904

Maryland § 13-904

• Jurisdiction: Maryland
• Article gtg: Tax - General
• Title: 13

Text

(a) The tax collector shall:

(1) investigate each claim for refund; and

(2) conduct a hearing at the request of the claimant prior to a final determination on the claim.

(b) The tax collector shall give the claimant notice of:

(1) the determination of the claim for refund; and

(2) any delay in paying an allowed claim.