Section 14-904 – State Property Tax Refund Criteria
(a) A person who submits a written refund claim to the appropriate collector for State property tax erroneously or mistakenly paid to the collector is eligible for a refund from the State Treasury of the amount of State property tax paid that exceeds the amount that is properly and legally chargeable to or collectible from the […]
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 […]
Section 14-914 – Form; Contents
(a) Except as provided in § 14-906 of this subtitle, to apply for a refund under this subtitle, a person shall submit a written refund claim: (1) on the form required under subsection (b) of this section; (2) under oath; (3) supported by the documents required under subsection (b) of this section; and (4) that contains the information required under […]
Section 14-915 – Time for Filing
To be eligible for a refund, a person must submit a refund claim on or before: (1) 3 years from the date that the property tax is paid, for a claim under § 14-904, § 14-905(a), (b), or (d), or § 14-906(c) of this subtitle; (2) 3 years from the date that the recordation tax is paid, […]
Section 14-916 – Payment; Interest
(a) Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14–917 of this subtitle. (b) The appropriate official may not pay a refund claim under § 14–907 or § 14–908 of this subtitle if: (1) an appeal […]
Section 14-917 – Interest
(a) Except as provided in subsection (b) of this section, interest shall be paid on a refund claim under § 14-907 or § 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid. (b) Interest may not be paid on a refund […]