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When it shall appear that a taxpayer to whom the provisions of this chapter shall apply has erroneously paid more taxes than were due during any taxpaying period on account of a mistake either of fact or of law, it shall be the duty of the Director of Finance, upon order of the County Commissioners, to credit the total amount of taxes due by the taxpayer for the current period with the total amount of taxes so erroneously paid or to make refund in a proper case.
(1986 Code, § 74-3) (1957 Code, § 430; 1951, Ch. 265, § 302C; Md. S.B. 651, passed 5-19-2009 )