2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 1 - Definitions; General Provisions
Section 13-103 - Application of Tax Payment

    (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.

Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.