State Codes and Statutes

§ 13-103. Application of tax payment.

(a) In general.- A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.

(b) Effect.- This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.

[An. Code 1957, art. 81, §§ 344, 345, 399; 1988, ch. 2, § 1; ch. 569, §§ 1, 4; 1989, ch. 89.]

§ 13-103. Application of tax payment.

(a) In general.- A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.

(b) Effect.- This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.

[An. Code 1957, art. 81, §§ 344, 345, 399; 1988, ch. 2, § 1; ch. 569, §§ 1, 4; 1989, ch. 89.]

§ 13-103. Application of tax payment.

(a) In general.- A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.

(b) Effect.- This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.

[An. Code 1957, art. 81, §§ 344, 345, 399; 1988, ch. 2, § 1; ch. 569, §§ 1, 4; 1989, ch. 89.]

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