Md. Code Ann., Tax-Gen. § 13-714
Waiver of penalties
Effective Jul 1, 2025Added as Tax-General § 13-709(c) by Acts 1988, c. 110, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-714 and amended by Acts 1988, c. 569, § 1, 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 a penalty under this subtitle.
(b) The Comptroller shall waive any penalty under this subtitle for a person's failure to pay income tax when 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 § 13-709(c) by Acts 1988, c. 110, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-714 and amended by Acts 1988, c. 569, § 1, 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, § 365.