§ 13–102
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-102 (2026)
Title 13. Procedure
Subtitle 1. Definitions; General Provisions
§ 13–102LinkCopy Citation
(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.