Home Table of Contents

§ 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 April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document