1. (a) The tax collector shall:

   1. (1) investigate each claim for refund; and
   2. (2) conduct a hearing at the request of the claimant prior to a final determination on the claim.

2. (b) The tax collector shall give the claimant notice of:

   1. (1) the determination of the claim for refund; and
   2. (2) any delay in paying an allowed claim.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.

Formerly Art. 81, §§ 215, 216.