Md. Code, Tax - General § 13-413

Md. Code, Tax - General § 13-413
in effect
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(a) Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax. (b) For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-413&enactments=falseFetched: 10/17/2026

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