Home/Maryland/Statutes/Article gtg: Tax - General/Title: 13/§ 13-103
Maryland Statutes

§ 13-103

Maryland § 13-103
JurisdictionMaryland
Article gtgTax - General
Title13

This text of Maryland § 13-103 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 § 13-103 (2026).

Text

(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.

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Bluebook (online)
Maryland § 13-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-103.