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§ 13-103. Application of payment to penalties, interest, and unpaid tax

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, § 13-103
§ 13-103. Application of payment to penalties, interest, and unpaid tax
Currentness
In general
(a) A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.
Scope of section
(b) This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, §§ 1, 4; Acts 1989, c. 89.
Formerly Art. 81, §§ 344, 345, 399.
MD Code, Tax - General, § 13-103, MD TAX GENERAL § 13-103
Current through legislation effective through July 1, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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