2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 1 - Definitions; General Provisions
§ 13-103. Application of tax payment

  • (a) In general. -- A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.
  • (b) Effect. -- This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.
  • (c) Income tax payments. -- Repealed.
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