# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 7. Penalties

#### Section 13-714

(a) For reasonable cause, a tax collector may waive a penalty under this subtitle.

(b) The Comptroller shall waive any penalty under this subtitle for a person's failure to pay income tax when 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 Sec. 2-120 of this article.

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