State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-1 > 13-102§ 13-102. Unpaid tax is personal debt.
(a) In general.- 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) Effect.- 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.
[An. Code 1957, art. 81, § 474; 1988, ch. 2, § 1.]
