(a)Except as otherwise provided in this section, if a…#
(a) Except as otherwise provided in this section, if a claim for refund under § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title is approved, the tax collector shall pay interest on the refund from the 45th day after the claim is filed in the manner required in Subtitle 9 of this title to the date on which the refund is paid.
(b)A tax collector may not pay interest on a refund if the…#
(b) A tax collector may not pay interest on a refund if the claim for refund is:
(1) made under any provision other than § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title;
(2) based on:
(i)an error or mistake of the claimant not attributable to…#
(i) an error or mistake of the claimant not attributable to the State or a unit of the State government;