# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 6. Interest

#### Section 13-602

(a) Except as provided in subsections (b) and (c) of this section, a tax collector shall assess interest on unpaid tax from the due date to the date on which the tax is paid if a person who is required to estimate and pay digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax, or income tax under Sec. 7.5-301, Sec. 8-210(b), Sec. 8-405(b), or Sec. 10-902 of this article:

  (1) fails to pay an installment when due; or

  (2) estimates a tax that is:

    (i) less than 90% of the tax required to be shown on the return for the current taxable year; and

    (ii) less than 110% of the tax paid for the prior taxable year, reduced by the credit allowed under Sec. 10-703 of this article.

(b) Interest may not be assessed on the underestimation of individual income tax if:

  (1) at least 90% of the individual's taxable income is also taxable by another state; and

  (2) the underestimation is of the county income tax only.

(c) A tax collector may not assess interest on unpaid individual income tax under subsection (a) of this section if the amount of unpaid income tax is less than one-half the amount specified in Sec. 6654(e)(1) of the Internal Revenue Code.

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