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§ 13-713. Assessment for dishonored checks

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 7. Penalties (Refs & Annos)
MD Code, Tax - General, § 13-713
§ 13-713. Assessment for dishonored checks
Currentness
Service charge for dishonored check
(a) If a person pays a tax, interest, or penalties under this article by a check that is not honored by the bank on which it is drawn, the tax collector shall assess a service charge of $30 against the person.
Unpaid assessments
(b) An assessment under subsection (a) of this section that is not paid within 25 days after the date on which the notice of assessment is mailed is a lien, in favor of the State, that:
(1) extends to all property and rights to property belonging to the person against whom the assessment is made; and
(2) may be collected under Subtitle 8, Part II of this title.

Credits

Added by Acts 1988, c. 110 § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1, eff. Jan. 1, 1989; Acts 1989, c. 5, § 1; Acts 1992, 1st. Sp. Sess., c. 1, § 5.
Formerly Art. 81, §§ 128A, 292.
MD Code, Tax - General, § 13-713, MD TAX GENERAL § 13-713
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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