Home/Maryland/Statutes/Article gtg: Tax - General/Title: 13/§ 13-102
Maryland Statutes

§ 13-102

Maryland § 13-102
JurisdictionMaryland
Article gtgTax - General
Title13

This text of Maryland § 13-102 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - General § 13-102 (2026).

Text

(a)Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax.
(b)Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.

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Bluebook (online)
Maryland § 13-102, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-102.