- (a) Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14-917 of this subtitle.
(b) The appropriate official may not pay a refund claim under § 14-907 or § 14-908 of this subtitle if:
- (1) an appeal that relates to the refund claim is pending;
- (2) the refund claim is not submitted within the time required by § 14-915 of this subtitle; or
- (3) the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees.
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.