§ 13-908. Abatement of tax
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-908
§ 13-908. Abatement of tax
(a) If the tax collector determines that collection of financial institution franchise tax or income tax is not warranted because of the administration and collection costs involved, the tax collector may abate the tax or any interest, penalties or charges relative to the tax.
(b)(1) The income tax imposed under this article shall be abated in the case of any individual:
(ii) who dies while a military or civilian employee of the United States, if such death occurs as a result of wounds or injury incurred while the individual was a military or civilian employee of the United States and which were incurred outside the United States in a terroristic or military action.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1990, c. 163.
Formerly Art. 81, §§ 128A, 304.
MD Code, Tax - General, § 13-908, MD TAX GENERAL § 13-908
Current through legislation effective through April 25, 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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