Md. Code, Tax - General § 13-103
This is the official text of Md. Code, Tax - General § 13-103, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§13–103.
Official statutory text
(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.
(b) This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.