Md. Code, Tax - General § 13-103

Md. Code, Tax - General § 13-103
in effect
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(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-103&enactments=falseFetched: 10/17/2026

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