Maryland § 14-911
Full text of Maryland Maryland Code § 14-911, with citation guidance and answers to common questions.
§ 14-911.
(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 that collected the tax.
(b) 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) 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) 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) 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.
Frequently Asked Questions About Maryland § 14-911
What does Maryland Code § 14-911 cover?
Section 14-911 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 14-911?
A common citation format is "Maryland Code § 14-911" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 14-911 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.