Md. Code, Local Gov't § 20-113

Current with changes from the 2024 Legislative Session

Section 20-113 - Claimants

A claim for a refund may be filed with the tax collector who collects the tax, fee, charge, interest, or penalty by a claimant who:

(1) erroneously pays to a county or municipality a greater amount of tax, fee, charge, interest, or penalty than is properly and legally payable; or

(2) pays to a county or municipality a tax, fee, charge, interest, or penalty that is erroneously, illegally, or wrongfully assessed or collected in any manner.

Md. Code, LG § 20-113

Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.