Maryland Statutes
§ 4-401
Maryland § 4-401
This text of Maryland § 4-401 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 - Property § 4-401 (2026).
Text
(a)The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:
(1)insolvencies or removals as to personal property;
(2)refunds made under law; or
(3)decreasing or abating assessments under § 8-419 of this article.
(b)On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:
(1)insolvencies and removals as to personal property;
(2)refunds made under law; or
(3)decreasing or abating of assessments under § 8-419 of this a
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Bluebook (online)
Maryland § 4-401, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/4-401.