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§ 13-413. Assessment and collection of interest and penalties

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 4. Assessments (Refs & Annos)
MD Code, Tax - General, § 13-413
§ 13-413. Assessment and collection of interest and penalties
In general
(a) Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.
Collection fees
(b) For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.

Credits

Added as Tax-General § 13-414 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-413 by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 3. Amended by Acts 1993, c. 80.
MD Code, Tax - General, § 13-413, MD TAX GENERAL § 13-413
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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