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§ 4-201. Collecting and remitting taxes

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 4. Collectors
Subtitle 2. Powers and Duties of Collectors
MD Code, Tax - Property, § 4-201
§ 4-201. Collecting and remitting taxes
Currentness
In general
(a) Each collector shall collect:
(1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and
(2) any tax on personal property imposed by § 10-210 of this article.
Collections from municipal corporation or special taxing district
(b) Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.
Remitting taxes
(c) Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:
(1) for the county, to the appropriate county official on or before the 10th day of the following month;
(2) for a municipal corporation, to the appropriate municipal corporation official; and
(3) for a special district, to the appropriate officer of the district.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1996, c. 97, § 1, eff. April 30, 1996.
Formerly Art. 81, §§ 51, 60.
MD Code, Tax - Property, § 4-201, MD TAX PROPERTY § 4-201
Current through legislation effective through May 9, 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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