# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 04 — Special

#### Regulation .01 Order of Payment for Unpaid Income Tax.

*COMAR 03.04.04.01*

A. Income tax payments received by the Comptroller shall be applied as follows:

  (1) Payments accompanying returns shall be applied to the period covered by the return in the following manner:

    (a) First to any penalty;

    (b) Second to accrued interest; and

    (c) Third to the unpaid tax.

  (2) All other payments shall be applied to the earliest delinquent tax year in the following manner:

    (a) First to any penalty;

    (b) Second to accrued interest; and

    (c) Third to the unpaid tax.

B. A refund of income tax due a taxpayer shall be applied first as provided for in §A(2) of this regulation, and then in the following order of priority:

  (1) To any debt collection intercept under COMAR 03.04.05 or 03.04.06; and

  (2) To the taxpayer of any remaining balance.