Md. Code Ann., Tax-Gen. § 13-103
Application of payment to penalties, interest, and unpaid tax
Effective Jan 1, 1989Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, §§ 1, 4; Acts 1989, c. 89.State of Maryland
- (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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, §§ 1, 4; Acts 1989, c. 89.
Formerly Art. 81, §§ 344, 345, 399.