# Tax - Property (GTP)

## Title 4. Collectors

### Subtitle 4. Allowances for Collection; Enforcement; State Remedies

#### Section 4-401

(a) The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:

  (1) insolvencies or removals as to personal property;

  (2) refunds made under law; or

  (3) decreasing or abating assessments under Sec. 8-419 of this article.

(b) On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:

  (1) insolvencies and removals as to personal property;

  (2) refunds made under law; or

  (3) decreasing or abating of assessments under Sec. 8-419 of this article.

#### Section 4-402

If a collector fails to remit taxes or the interest, penalty, and service charges on the taxes, to the State or the county as provided under this title, the collector shall be charged interest at the rate of 6% a year on all taxes, interest, penalties, and service charges not paid to the State or county from the time they are due.

#### Section 4-403

(a) In addition to any other remedy, if a collector fails to remit taxes as provided by Sec.Sec. 4-201 and 4-202 of this title, the Comptroller may request the Attorney General to file suit against the collector and the bond of the collector.

(b) If suit is brought by the State, a county, or a municipal corporation as provided in subsection (a) of this section, the collector or surety has the right to a jury trial.

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