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§ 4-202. Depositing and reporting collections

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, § 4-202
§ 4-202. Depositing and reporting collections
Currentness
In general
(a) The collector for each county shall:
(1) deposit State taxes, and any interest, penalty, or service charges on the taxes, collected at the intervals and in the manner designated by the Comptroller; and
(2) on or before the 10th day of each month, submit a report to the Comptroller of State taxes, and any interest, penalty, or service charges on the taxes, collected during the prior month.
Violation of section
(b) A violation of this section by a collector is subject to the penalties in §§ 14-1015 and 14-1016 of this article.

Credits

Added by Acts 1985, c. 611. Amended by Acts 1996, c. 97, § 1, eff. April 30, 1996.
MD Code, Tax - Property, § 4-202, MD TAX PROPERTY § 4-202
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.
End of Document