Md. Code Ann., Tax-Gen. § 13-606
Waiver of interest on tax
Effective Jul 1, 2025Added as Tax-General § 13-601(e) by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-606 by Acts 1988, c. 569, § 2, eff. Jan. 1, 1989. Amended by Acts 2025, c. 734, § 1, eff. July 1, 2025; Acts 2025, c. 735, § 1, eff. July 1, 2025.State of Maryland
- (a) For reasonable cause, a tax collector may waive interest on unpaid tax.
(b) The Comptroller shall waive the amount of any interest assessed on unpaid income tax due under this article if:
- (1) the unpaid income tax is due for a taxable year during which the person owing is incarcerated; and
- (2) the person applies for and is placed on an installment payment plan under the Income Tax Reconciliation Program established under § 2-120 of this article.
Added as Tax-General § 13-601(e) by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-606 by Acts 1988, c. 569, § 2, eff. Jan. 1, 1989. Amended by Acts 2025, c. 734, § 1, eff. July 1, 2025; Acts 2025, c. 735, § 1, eff. July 1, 2025.
Formerly Art. 81, § 480.