WILLIAM DONALD SCHAEFER, Governor

Ch. 2

APPEAL TO THE MARYLAND TAX COURT IN THE MANNER ALLOWED IN TITLE
13, SUBTITLE 5, PARTS IV AND V OF THE TAX - GENERAL ARTICLE.

(2) IF A TAX COLLECTOR DOES NOT MAKE A DETERMINATION
ON A CLAIM FOR REFUND WITHIN 6 MONTHS AFTER THE CLAIM IS FILED,
THE CLAIMANT MAY:

(1)  CONSIDER THE CLAIM AS BEING DISALLOWED; AND

(2)  APPEAL THE DISALLOWANCE TO THE TAX COURT.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first through
third sentences and, as they related to refund
procedures under this article, the fourth and fifth
sentences of former Art. 81, § 216 and, as they
related to determinations and notice under this
article, § 217 and the second sentence of § 215.

The defined term "tax collector" is substituted for
the former word "agency", for clarity.

-In subsection (a)(1) of this section, the reference to
a person as being "aggrieved" by a determination is
substituted for the former reference to a person
"filing a claim for refund", for clarity.

For similar provisions, see TG §§ 13-510 and 13-904.

Defined term: "Tax collector" § 1-101

9-713. PAYMENT.

(A)  IN GENERAL.

A TAX COLLECTOR SHALL PAY ANY CLAIM FOR REFUND THAT HAS BEEN
ALLOWED BY THE TAX COLLECTOR UNLESS THE CLAIMANT HAS NOT PAID ALL
OTHER TAXES, FEES, OR CHARGES PAYABLE TO THE COUNTY OR MUNICIPAL
CORPORATION.

(B)  SOURCE OF PAYMENT.

REFUNDS REQUIRED TO BE PAID UNDER SUBSECTION (A) OF THIS
SECTION SHALL BE PAID:

(1)  FROM THE MONEY THAT THE COUNTY OR MUNICIPAL
CORPORATION DESIGNATES FOR THE REFUND PAYMENT; OR

(2)  IF NO MONEY HAS BEEN DESIGNATED, FROM ANY MONEY
OF THE COUNTY OR MUNICIPAL CORPORATION IN THE HANDS OF THE TAX
COLLECTOR.

(C)  INTEREST.

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