# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 04 — Special

**Authority:** Tax-General Article, §2-103, Annotated Code of Maryland

**Administrative History:** Effective date: January 9, 1989 (15:27 Md. R. 3126)

**Administrative History:** Regulation .01 amended effective August 20, 1990 (17:16 Md. R. 1989); May 2, 2022 (49:9 Md. R. 529)

**Administrative History:** Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22)

**Administrative History:** Regulation .02 repealed effective October 9, 2006 (33:20 Md. R. 1612)

**Administrative History:** Regulation .03H adopted effective January 14, 1999 (26:1 Md. R. 22)

**Administrative History:** Regulation .03 repealed effective October 9, 2006 (33:20 Md. R. 1612)

#### 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.