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§ 4-401. Allowances to be made

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 4. Collectors
Subtitle 4. Allowances for Collection; Enforcement; State Remedies
MD Code, Tax - Property, § 4-401
§ 4-401. Allowances to be made
Currentness
Allowances for local taxes
(a) The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:
(1) insolvencies or removals as to personal property;
(2) refunds made under law; or
(3) decreasing or abating assessments under § 8-419 of this article.
Allowances for State taxes
(b) On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:
(1) insolvencies and removals as to personal property;
(2) refunds made under law; or
(3) decreasing or abating of assessments under § 8-419 of this article.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171.
Formerly Art. 81, § 67.
MD Code, Tax - Property, § 4-401, MD TAX PROPERTY § 4-401
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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