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§ 14-911. Refund Claim Determinations

§ 14-911. Refund claim determinations

   (a) Approval or denial of claim. -- 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 that collected the tax.

(b) Effect of inaction on recordation or transfer tax refund claim. -- If a refund claim made under § 14-907 or § 14-908 of this subtitle is not allowed and is not denied on or before 6 months from the date the refund claim is submitted, the person submitting the claim may treat the claim as denied.

(c) Investigation and hearing on recordation or transfer tax refund claim. -- If a refund claim is made under § 14-907 or § 14-908 of this subtitle, the Department, clerk, or Director of Finance considering the refund claim shall:

   (1) investigate the claim;

   (2) notify the claimant of an opportunity for a hearing on the claim; and

   (3) if the claimant requests a hearing on the claim, conduct a hearing.

(d) Request for payment authorization. -- If a claim is determined to be eligible for refund, the agency considering the claim shall request authorization of payment for a claim under:

   (1) § 14-904 of this subtitle, from the Comptroller;

   (2) § 14-905(a) of this subtitle, from the appropriate county or municipal corporation official; or

   (3) § 14-907 or § 14-908 of this subtitle, from the Comptroller or the chief fiscal officer of the county.

(e) Notice of recordation tax or transfer tax refund claim determination. -- The agency determining a claim made under § 14-907 or § 14-908 of this subtitle shall give written notice to the claimant of:

   (1) a denial of the claim by that agency;

   (2) a denial of payment authorization under subsection (d)(3) of this section by the Comptroller or chief fiscal officer of the county; or

   (3) a delay in paying an approved claim.

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Local Government
Maryland
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Larry Hogan
Larry Hogan
January 21, 2015 -
Republican
1-410-974-3400
100 State Circle, Annapolis, MD, 21401

Keywords
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refund
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tax
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