§20–116.

    (a)    The tax collector shall:

        (1)    investigate each claim for a refund; and

        (2)    at the request of the claimant, conduct a hearing before a final determination on the claim.

    (b)    (1)    A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.

        (2)    A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.

    (c)    The tax collector shall give the claimant written notice of:

        (1)    the final determination of the claim for refund; and

        (2)    any delay in the payment of an allowed claim.