HARRY HUGHES, Governor

581

The reference to payment to "the clerk of a circuit
court, the Director of Finance in Prince George's
County, the Department" is substituted for the present
reference to "any State, county, or municipal agency
authorized to collect the same", to identify
specifically to whom the transfer tax is paid.

The present reference to "penalties or interest
thereon collected" is omitted since there are no
transfer tax penalties or interest.

Defined terms: "Department" § 1-101
"Person" § 1-101 "Property" § 1-101
"Property tax" § 1-101

14-909. RESERVED.

14-910. RESERVED.

PART III. REFUND CLAIM DETERMINATIONS, INVESTIGATION AND
HEARING, PAYMENT AUTHORIZATION REQUEST, NOTICE.

14-911. REFUND CLAIM DETERMINATIONS.

(A)  APPROVAL OR DENIAL OF CLAIM.

A REFUND CLAIM SHALL BE APPROVED OR DENIED:

(1)  UNDER § 14-904 OF THIS SUBTITLE, BY THE
COMPTROLLER;

(2)  UNDER § 14-905(A) OF THIS SUBTITLE, BY THE
APPROPRIATE COLLECTOR; OR

(3)  EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS
SECTION, UNDER § 14-907 OR § 14-908 OF THIS SUBTITLE, BY THE
DEPARTMENT, CLERK, OR THE DIRECTOR OF FINANCE THAT COLLECTED THE
TAX.

(B)  EFFECT OF INACTION ON RECORDATION OR TRANSFER TAX
REFUND CLAIM.

IF A REFUND CLAIM MADE UNDER § 14-907 OR § 14-908  OF THIS

SUBTITLE IS NOT ALLOWED AND IS NOT DENIED ON OR BEFORE 6    MONTHS

FROM THE DATE THE REFUND CLAIM IS SUBMITTED, THE    PERSON
SUBMITTING THE CLAIM MAY TREAT THE CLAIM AS DENIED.

(C)  INVESTIGATION AND HEARING ON RECORDATION OR TRANSFER
TAX REFUND CLAIM.

IF A REFUND CLAIM IS MADE UNDER § 14-907 OR § 14-908 OF THIS
SUBTITLE, THE DEPARTMENT, CLERK, OR DIRECTOR OF FINANCE
CONSIDERING THE REFUND CLAIM SHALL:

(1) INVESTIGATE THE CLAIM;