1. (a) Except as otherwise provided in this section, if a claim for refund under § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title is approved, the tax collector shall pay interest on the refund from the 45th day after the claim is filed in the manner required in Subtitle 9 of this title to the date on which the refund is paid.

2. (b) A tax collector may not pay interest on a refund if the claim for refund is:

   1. (1) made under any provision other than § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title;

   2. (2) based on:

      1. (i) an error or mistake of the claimant not attributable to the State or a unit of the State government;
      2. (ii) withholding excess income tax;
      3. (iii) an overpayment of estimated financial institution franchise tax or estimated income tax; or
      4. (iv) an overpayment of Maryland estate tax based on an inheritance tax payment made after payment of Maryland estate tax; or
   3. (3) made for Maryland estate tax or Maryland generation-skipping transfer tax more than 1 year after the event on which the claim is based.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1; Acts 1988, c. 643, §§ 2, 3; Acts 1989, c. 656, § 2.

Formerly Art. 56, § 151A; Art. 62A, § 5; Art. 81, §§ 218, 310, 348.