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§ 13-102. Unpaid tax as personal debt

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
MD Code, Tax - General, § 13-102
§ 13-102. Unpaid tax as personal debt
Currentness
In general
(a) Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax.
Construction with other law
(b) Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 474.
MD Code, Tax - General, § 13-102, MD TAX GENERAL § 13-102
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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