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.