# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 4. Assessments

#### Section 13-413

(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 Sec. 13-832 of this title shall be considered a penalty.

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