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2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 4 - Assessments
§ 13-413. Assessment of interest, penalty, or collection fee
Universal Citation: MD Tax-Gen Code § 13-413 (2018)
(a) In general. -- Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.
(b) Collection fees as penalty. -- For purposes of this title, collection fees assessed pursuant to ยง 13-832 of this title shall be considered a penalty.
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