A. A taxpayer who has erroneously paid more admissions and amusement taxes, penalty, or interest than properly and legally payable may apply to the Comptroller for a refund on a form available from the Comptroller.
B. The Comptroller shall deny any request for a refund received more than 3 years after the tax or other charges for which the refund is requested were paid to the Comptroller by the taxpayer requesting the refund.
C. The Comptroller shall pay interest on the refund from the 45th day after the claim is filed, in the manner required by statute, to the date on which the refund is paid, unless the claim for refund is based on an error or mistake of the claimant not attributable to the State or a unit of the State government.
D. A person may appeal a denial of a refund by applying for a hearing. The hearing process is governed by COMAR 03.01.01.04.