Ch. 569

LAWS OF MARYLAND

[(6)] (5) a final determination ON A CLAIM FOR RETURN
OF SEIZED PROPERTY under § 13-839 OR § 13-840 of this title [for
the tobacco tax]; or

[(7)] (6) a disallowance of a claim for refund [of
tax] under § 13-904 of this title.

13-603.

(a)  Except as otherwise provided in this section, if a
claim for refund under § 13-901(a)(l) or (2) or (d)(1) of this
title is approved, the tax collector shall pay interest on the
refund from the [date on which the tax, interest, or penalty was
paid] 45TH DAY AFTER THE CLAIM IS FILED IN THE MANNER REQUIRED IN
SUBTITLE 9 OF THIS TITLE to the date ON WHICH the refund is paid.

(b)  A tax collector may not pay interest on a refund if the
claim for refund is:

(1)  MADE UNDER ANY PROVISION OTHER THAN §
13-901(A)(1) OR (2) OR (D)(1) OF THIS TITLE;

(2)  based on:

(i) an error or mistake of the claimant not
attributable to the State or a unit of the State government;

(ii) withholding excess income tax;

(iii) an overpayment of estimated financial
institution franchise tax or estimated income tax; or

(iv) an overpayment of Maryland estate tax
based on an inheritance tax payment made after payment of
Maryland estate tax; or

[(2)] (3) made for Maryland estate tax more than 1
year after the event on which the claim is based.

[(c) Subject to the limitations in subsection (b) of this
section, if a claim for refund of financial institution franchise
tax, income tax, or sales and use tax is approved, the tax
collector shall pay interest on the refund from the 45th day
after the claim is filed in the manner required under Subtitle 9
of this title to the date on which the refund is paid.

(d) This section does not apply to:

(1)  the alcoholic beverage tax;

(2)  the motor carrier tax; and

(3)  the tobacco tax.]

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