Home/Maryland/Statutes/Article gtg: Tax - General/Title: 13/§ 13-413
Maryland Statutes

§ 13-413

Maryland § 13-413
JurisdictionMaryland
Article gtgTax - General
Title13

This text of Maryland § 13-413 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 § 13-413 (2026).

Text

(a)Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.
(b)For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.

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Bluebook (online)
Maryland § 13-413, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-413.