Md. Code, Tax - General § 13-606
This is the official text of Md. Code, Tax - General § 13-606, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–606.
Official statutory text
(a) For reasonable cause, a tax collector may waive interest on unpaid tax.
(b) The Comptroller shall waive the amount of any interest assessed on unpaid income tax 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.
(b) The Comptroller shall waive the amount of any interest assessed on unpaid income tax 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.
Status: in_force · Read it on the official government site
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