Md. Code, Tax - General § 13-102
This is the official text of Md. Code, Tax - General § 13-102, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–102.
Official statutory text
(a) Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax.
(b) Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.
(b) Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.
Status: in_force · Read it on the official government site
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