Home Table of Contents

§ 6-304. Penalties and interest for unpaid taxes

West's Annotated Code of MarylandInsurance

West's Annotated Code of Maryland
Insurance (Refs & Annos)
Title 6. Taxes and Fees
Subtitle 3. Retaliation (Refs & Annos)
MD Code, Insurance, § 6-304
§ 6-304. Penalties and interest for unpaid taxes
All taxes imposed by this subtitle that are not paid within 30 days after the Commissioner issues the notice of the amount due are subject to a penalty of 5% and interest at the rate determined under § 13-604 of the Tax-General Article for each month after the date of the notice that the tax was due.

Credits

Added by Acts 1997, c. 57, § 1, eff. Oct. 1, 1997.
MD Code, Insurance, § 6-304, MD INSURANCE § 6-304
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.
End of Document