Ch. 110

LAWS OF MARYLAND

(B)  EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, AN
OFFICER, EMPLOYEE, FORMER OFFICER, OR FORMER EMPLOYEE OF THE
STATE OR OF A POLITICAL SUBDIVISION OF THE STATE MAY NOT
DISCLOSE, IN ANY MANNER, ANY TAX INFORMATION.

(C)  TAX INFORMATION MAY BE DISCLOSED IN ACCORDANCE WITH A
PROPER JUDICIAL OR LEGISLATIVE ORDER.

(D)  TAX INFORMATION MAY BE DISCLOSED TO AN OFFICER OF THE
STATE WHO, BY REASON OF THE OFFICE, HAS THE RIGHT TO TAX
INFORMATION.

9-713.

(c) (1) If a claim for refund is allowed, the tax collector
shall pay interest on the refund at the rate set under §
13-604(a) of the Tax - General Article from the date on which the
tax, FEE, CHARGE, interest, or penalty was paid to the date the
refund is paid.

9-721.

AN OFFICER, EMPLOYEE, FORMER OFFICER, OR FORMER EMPLOYEE OF
THE STATE OR OF A POLITICAL SUBDIVISION OF THE STATE WHO MAKES A
DISCLOSURE IN VIOLATION OF § 9-702 OF THIS SUBTITLE IS GUILTY OF
A MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A FINE NOT
EXCEEDING $1,000 OR IMPRISONMENT NOT EXCEEDING 6. MONTHS OR BOTH.

Subtitle [10] 9. Prince George's County Recovery of Tax
Overpayment [to Municipal Corporation] Limited.

[9-1001] 9-901.

Prince George's County may not require any refund of
overpayments:

(1)  If a municipal corporation OR SPECIAL TAXING
DISTRICT received overpayments under former Article 81, § 283(C)
OR § 323(a) of the Code (1957) or § 2-606(B) OR § 2-607(a) of
the Tax - General Article; and

(2)  If those overpayments were received by the
municipal corporation OR SPECIAL TAXING DISTRICT before July 1,
1973, and any refund of any such overpayment made by a municipal
corporation or special taxing district before July 1, 1981, shall
be reimbursed to the municipal corporation or district by the
Prince George's County government.

Article 25 - County Commissioners

220.

- 2002 -