Partnertax.ai
Start free trial →

Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-102

§ 13-102

Official textmgaleg.maryland.gov

# (a)

Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax.

# (b)

Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. gtg-12-305 · § 12-305
  2. gtg-13-1001 · § 13-1001
  3. gtg-13-1002 · § 13-1002
  4. gtg-13-1003 · § 13-1003
  5. gtg-13-1004 · § 13-1004
  6. gtg-13-1005 · § 13-1005
  7. gtg-13-1006 · § 13-1006
  8. gtg-13-1007 · § 13-1007
  9. gtg-13-1008 · § 13-1008
  10. gtg-13-1009 · § 13-1009
  11. gtg-13-101 · § 13-101
  12. gtg-13-1010 · § 13-1010
  13. gtg-13-1012 · § 13-1012
  14. gtg-13-1013 · § 13-1013
  15. gtg-13-1014 · § 13-1014
  16. gtg-13-1015 · § 13-1015
  17. gtg-13-1016 · § 13-1016
  18. gtg-13-1017 · § 13-1017
  19. gtg-13-1018 · § 13-1018
  20. gtg-13-1019 · § 13-1019
  21. gtg-13-102 · § 13-102
  22. gtg-13-1020 · § 13-1020
  23. gtg-13-1021 · § 13-1021
  24. gtg-13-1022 · § 13-1022
  25. gtg-13-1023 · § 13-1023
  26. gtg-13-1024 · § 13-1024
  27. gtg-13-1025 · § 13-1025
  28. gtg-13-1026 · § 13-1026
  29. gtg-13-1027 · § 13-1027
  30. gtg-13-1029 · § 13-1029
  31. gtg-13-103 · § 13-103
  32. gtg-13-1030 · § 13-1030
  33. gtg-13-1031 · § 13-1031
  34. gtg-13-104 · § 13-104
  35. gtg-13-105 · § 13-105
  36. gtg-13-1101 · § 13-1101
  37. gtg-13-1102 · § 13-1102
  38. gtg-13-1103 · § 13-1103
  39. gtg-13-1104 · § 13-1104
  40. gtg-13-201 · § 13-201
Full table of contents →