Md. Code, Tax - General § 13-904

Md. Code, Tax - General § 13-904
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(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-904&enactments=falseFetched: 10/17/2026

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