§ 13-714
84 words·~1 min read·
/md/tax-general/13-714A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–714.
(a)For reasonable cause, a tax collector may waive a penalty under this subtitle.
(b)The Comptroller shall waive any penalty under this subtitle for a person’s failure to pay income tax when due under this article if:
(1)the unpaid income tax is due for a taxable year during which the person owing is incarcerated; and
(2)the person applies for and is placed on an installment payment plan under the Income Tax Reconciliation Program established under § 2–120 of this article.