§ 13-103
48 words·~1 min read·
/md/tax-general/13-103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–103.
(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.