# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 1. Definitions; General Provisions

#### Section 13-103

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)