§ 13–606
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-606 (2026)
Title 13. Procedure
Subtitle 6. Interest
§ 13–606LinkCopy Citation
(a)
For reasonable cause, a tax collector may waive interest on unpaid tax.
(b)
The Comptroller shall waive the amount of any interest assessed on unpaid income tax due under this article if:
(1)
the unpaid income tax is due for a taxable year during which the person owing is incarcerated; and
(2)
the person applies for and is placed on an installment payment plan under the Income Tax Reconciliation Program established under § 2–120 of this article.