Section 14-1016 – Willful Failure of State Officer or Employee to Perform Duty
An officer or employee of the State, a county, or municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or […]
Section 14-1017 – Disclosure of Confidential Information by State Officer or Employee
An officer, former officer, employee, or former employee of the State, a county, or municipal corporation who discloses confidential information in violation of § 1-301 of this article 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.
Section 14-1101 – Collection of Tax
(a) Except as otherwise provided in this section and in this article, any tax imposed under this article may be collected only on or before 7 years from the date the tax is due. (b) For any tax imposed under this article within the limitations of this subtitle, the tax may be collected by an action that […]
Section 14-1103 – Period of Property Tax Assessment
(a) Except as otherwise provided in subsections (b) and (c) of this section, property tax shall be assessed for the taxable period specified in Title 8 of this article. (b) Escaped property shall be assessed under § 8–417 of this article at the time the property is located and for not more than the 3 preceding taxable […]
Section 14-1005 – Negligent Failure to Submit Property Tax Report
A person who negligently fails to submit a property tax report as required under Title 11 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
Section 14-905 – County or Municipal Corporation Property Tax Refund Criteria
(a) Subject to § 14-919 of this subtitle, a person who submits a written refund claim to the appropriate collector for county or municipal corporation property tax erroneously or mistakenly paid to the collector is eligible for a refund of the amount paid that exceeds the amount that is properly and legally chargeable to or collectible […]
Section 14-906 – Property Tax Refund Criteria
(a) A person shall receive a refund of excess property tax paid on property without submitting a refund claim to the collector if the payment is erroneous due to: (1) a lower final property tax liability than the advance property tax payment made under § 10-205 of this article; (2) a lower final property tax liability than the […]
Section 14-907 – Recordation Tax Refund Criteria
A person who submits a written refund claim for recordation tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Director of Finance in Prince George’s County, or the Department, or paid on property exempt wholly or partly from the […]
Section 14-908 – Transfer Tax Refund Criteria
A person who submits a written refund claim for transfer tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Department, or other collector, or paid on property exempt wholly or partly from the transfer tax is eligible for a […]
Section 14-911 – Refund Claim Determinations
(a) A refund claim shall be approved or denied: (1) under § 14-904 of this subtitle, by the Comptroller; (2) under § 14-905 of this subtitle, by the appropriate collector; or (3) except as provided in subsection (b) of this section, under § 14-907 or § 14-908 of this subtitle, by the Department, clerk, or the Director of Finance […]