Income tax payments received by the Comptroller shall be applied as follows: Payments accompanying returns shall be applied to the period covered by the return in the following manner: First to any penalty; Second to accrued interest; and Third to the unpaid tax. All other payments shall be applied to the earliest delinquent tax year in the following manner: First to any penalty; Second to accrued interest; and Third to the unpaid tax. 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: To any debt collection intercept under COMAR 03.04.05 or 03.04.06; and To the taxpayer of any remaining balance. Tax-General Article, §2-103, Annotated Code of Maryland Effective date: January 9, 1989 (15:27 Md. R. 3126) Regulation .01 amended effective August 20, 1990 (17:16 Md. R. 1989); May 2, 2022 (49:9 Md. R. 529) Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22) Regulation .02 repealed effective October 9, 2006 (33:20 Md. R. 1612) Regulation .03H adopted effective January 14, 1999 (26:1 Md. R. 22) Regulation .03 repealed effective October 9, 2006 (33:20 Md. R. 1612)