Section 20-116 - Determination of claim(a) The tax collector shall: (1) investigate each claim for a refund; and(2) at the request of the claimant, conduct a hearing before a final determination on the claim.(b)(1) A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.(2) A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.(c) The tax collector shall give the claimant written notice of:(1) the final determination of the claim for refund; and(2) any delay in the payment of an allowed claim.Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.