Maryland Statutes
§ 14-919
Maryland § 14-919
This text of Maryland § 14-919 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - Property § 14-919 (2026).
Text
(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.
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Bluebook (online)
Maryland § 14-919, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/14-919.