Md. Code, Tax - General § 13-714

in effect

(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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-714&enactments=falseFetched: 10/17/2026