Ch. 2                                    LAWS OF MARYLAND

(A)  IN GENERAL.

EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, IF A CLAIM FOR
REFUND UNDER § 13-901(A)(1) 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 TO THE
DATE THE REFUND IS PAID.

(B)  EXCEPTIONS.

A TAX COLLECTOR MAY NOT PAY INTEREST ON A REFUND IF THE
CLAIM FOR REFUND IS:

(1)  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)  MADE FOR MARYLAND ESTATE TAX MORE THAN 1 YEAR
AFTER THE EVENT ON WHICH THE CLAIM IS BASED.

(C)  WHEN INTEREST BEGINS ON FINANCIAL INSTITUTION
FRANCHISE, INCOME, AND SALES AND USE TAX REFUNDS.

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)  APPLICABILITY.

THIS SECTION DOES NOT APPLY TO:

(1) THE ALCOHOLIC BEVERAGE TAX;
(2)' THE MOTOR CARRIER TAX; AND

(3)  THE TOBACCO TAX.

REVISOR'S NOTE: Subsections (a) and (b) of this section are
new language derived without substantive change from
the second clause of the second sentence of former
Art. 56, § 151A(d), the fourth and fifth sentences and
the second clause of the sixth sentence of former Art.

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