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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 1 - Definitions; General Provisions
§ 13-102. Unpaid tax is personal debt
Universal Citation: MD Tax-Gen Code § 13-102 (2017)
- (a) In general. -- Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax.
- (b) Effect. -- Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.
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