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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-714

§ 13-714

Official textmgaleg.maryland.gov

# (a)

For reasonable cause, a tax collector may waive a penalty under this subtitle.

# (b)

The Comptroller shall waive any penalty under this subtitle for a person’s failure to pay income tax when due under this article if:

# (1)

the unpaid income tax is due for a taxable year during which the person owing is incarcerated; and

# (2)

the person applies for and is placed on an installment payment plan under the Income Tax Reconciliation Program established under § 2–120 of this article.

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In this article (40 sections)
  1. gtg-13-601 · § 13-601
  2. gtg-13-602 · § 13-602
  3. gtg-13-603 · § 13-603
  4. gtg-13-604 · § 13-604
  5. gtg-13-605 · § 13-605
  6. gtg-13-606 · § 13-606
  7. gtg-13-701 · § 13-701
  8. gtg-13-702 · § 13-702
  9. gtg-13-703 · § 13-703
  10. gtg-13-704 · § 13-704
  11. gtg-13-705 · § 13-705
  12. gtg-13-706.1 · § 13-706.1
  13. gtg-13-706 · § 13-706
  14. gtg-13-707 · § 13-707
  15. gtg-13-708 · § 13-708
  16. gtg-13-709 · § 13-709
  17. gtg-13-710 · § 13-710
  18. gtg-13-711 · § 13-711
  19. gtg-13-712 · § 13-712
  20. gtg-13-713 · § 13-713
  21. gtg-13-714 · § 13-714
  22. gtg-13-715 · § 13-715
  23. gtg-13-716 · § 13-716
  24. gtg-13-717 · § 13-717
  25. gtg-13-801 · § 13-801
  26. gtg-13-802 · § 13-802
  27. gtg-13-804 · § 13-804
  28. gtg-13-805 · § 13-805
  29. gtg-13-806 · § 13-806
  30. gtg-13-807 · § 13-807
  31. gtg-13-808 · § 13-808
  32. gtg-13-809 · § 13-809
  33. gtg-13-810 · § 13-810
  34. gtg-13-811 · § 13-811
  35. gtg-13-812 · § 13-812
  36. gtg-13-815 · § 13-815
  37. gtg-13-816 · § 13-816
  38. gtg-13-817 · § 13-817
  39. gtg-13-818 · § 13-818
  40. gtg-13-821 · § 13-821
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