§ 13–413
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-413 (2026)
Title 13. Procedure
Subtitle 4. Assessments
§ 13–413LinkCopy Citation
(a)
Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.
(b)
For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.