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2013 Maryland Code
TAX - GENERAL
§ 13-103 - Application of tax payment


MD Tax-Gen Code § 13-103 (2013) What's This?

§13-103.

(a) A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.

(b) This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.

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