Md. Code Ann., Tax-Gen. § 13-714
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2026
As of January 1, 2019
For reasonable cause, a tax collector may waive a penalty under this subtitle.
(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.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.