§ 13-413. Assessment and collection of interest and penalties
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-413
§ 13-413. Assessment and collection of interest and penalties
(a) Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.
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 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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