Md. Code Ann., Tax-Gen. § 13-413
Assessment and collection of interest and penalties
Effective Jan 1, 1989Added as Tax-General § 13-414 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-413 by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 3. Amended by Acts 1993, c. 80.State of Maryland
- (a) Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.
- (b) For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.
Added as Tax-General § 13-414 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-413 by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 3. Amended by Acts 1993, c. 80.