(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.
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