Chapter 04. Special
Regulation .01 Order of Payment for Unpaid Income Tax.LinkCopy Citation
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.
Chapter annotations
Authority: Tax-General Article, §2-103, Annotated Code of Maryland
History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
History: Regulation .01 amended effective August 20, 1990 (17:16 Md. R. 1989); May 2, 2022 (49:9 Md. R. 529)
History: Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22)
History: Regulation .02 repealed effective October 9, 2006 (33:20 Md. R. 1612)
History: Regulation .03H adopted effective January 14, 1999 (26:1 Md. R. 22)
History: Regulation .03 repealed effective October 9, 2006 (33:20 Md. R. 1612)