Home Table of Contents

§ 7-120. Penalties for non-payment of taxes

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Part III. Disputes Between States as to Domicile of Decedent--Interstate Compromise of Death Taxes (Refs & Annos)
MD Code, Tax - General, § 7-120
§ 7-120. Penalties for non-payment of taxes
Unless the death taxes are paid within 60 days after the agreement is filed, interest and penalties shall accrue on the amount determined in the agreement, but the time between the decedent's death and the filing may not be included in computing the interest and penalties.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 190.
MD Code, Tax - General, § 7-120, MD TAX GENERAL § 7-120
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document