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§ 13-105. Payment of taxes in funds immediately available

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, § 13-105
§ 13-105. Payment of taxes in funds immediately available
Currentness
Subject to the approval of the Treasurer, the Comptroller by regulation may provide for payment in funds that are immediately available to the State of any delinquent unpaid tax liability for:
(1) income tax withheld by an employer;
(2) income tax from a corporation; or
(3) sales and use tax.

Credits

Added by Acts 1992, 1st Sp. Sess., c. 1, § 5.
MD Code, Tax - General, § 13-105, MD TAX GENERAL § 13-105
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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