586

LAWS OF MARYLAND

Ch. 8

(B) LIMITATIONS.

THE APPROPRIATE OFFICIAL MAY NOT PAY A REFUND CLAIM UNDER §
14-907 OR § 14-908 IF:

PENDING;

(1) AN APPEAL THAT RELATES TO THE REFUND CLAIM IS

(2)  THE REFUND CLAIM IS NOT SUBMITTED WITHIN THE TIME
REQUIRED BY § 14-915 OF THIS SUBTITLE; OR

(3)  THE CLAIMANT HAS DELINQUENT STATE, COUNTY, OR
MUNICIPAL CORPORATION TAXES, CHARGES, OR FEES.

REVISOR'S NOTE: Subsections (a) and (b)(2) of this section
are new language that in part are substituted for the
references to refund payment in former Art. 81, §§ 213
and 214(a), and in part repeat the provisions of
present Art. 81, § 219, the first sentence of present
Art. 81, § 218, the first sentence of § 219, and the
first clause of the second sentence of § 216. The
substituted language states expressly when a refund
claim under this subtitle must be paid and for what
amount.

Subsection (b)(2) is new language added to clarify
that the filing time requirement must be met before
payments can be made.

The introductory exception of subsection (a) of this
section is added to indicate that there are
exceptions. See, e.g., § 14-611 of this title.

The third through the fifth sentences of present Art.
81, § 218, which relate to the collections of "special
taxes" are omitted as inapplicable in light of current
practice with regard to recordation and transfer
taxes.

14-917. SAME -- INTEREST.

(A)  RECORDATION TAX AND TRANSFER TAX.

EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION,
INTEREST SHALL BE PAID ON A REFUND CLAIM UNDER § 14-907 OR §
14-908 OF THIS SUBTITLE AT THE RATE OF 6% A YEAR ON THE AMOUNT OF
THE REFUND FROM THE DATE THAT THE TAX WAS PAID.

(B)  EXCEPTIONS.

INTEREST MAY NOT BE PAID ON A REFUND CLAIM BASED ON A
MISTAKE OR ERROR THAT IS ATTRIBUTABLE ONLY TO THE CLAIMANT AND
NOT TO THE DEPARTMENT, A CLERK OF THE COURT, OR THE DIRECTOR OF
FINANCE IN PRINCE GEORGE'S COUNTY.