US Lawyer Database

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 […]

Section 14-919 – Interest From Municipal Corporation or County

    (a)    Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error. […]