Chapter 36.03.08 - Collection of Taxes, Fees, and Penalties

  1. § 36.03.08.01 - General
  2. § 36.03.08.02 - [Effective until 6/9/2024] Definitions
  3. § 36.03.08.02 - [Effective 6/9/2024] Definitions, version 2
  4. § 36.03.08.03 - Obligation to Pay
  5. § 36.03.08.04 - [Effective until 6/9/2024] Collection and Deposit of Payments
  6. § 36.03.08.04 - [Effective 6/9/2024] Collection and Deposit of Payments, version 2

Notes

Effective date:
Regulations .01-.04 adopted as an emergency provision effective March 1, 2013 (40:6 Md. R. 470); emergency action expired effective July 20, 2013
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Regulations .01-.04 adopted effective adopted effective August 19, 2013 (40:16 Md. R. 1347)
Regulation .01 amended as an emergency provision effective July 10, 2017 (44:16 Md. R. 807); amended permanently effective September 11, 2017 (44:18 Md. R. 867)
Regulation .02B amended as an emergency provision effective July 10, 2017 (44:16 Md. R. 807); amended permanently effective September 11, 2017 (44:18 Md. R. 867)
Regulation .03C adopted as an emergency provision effective July 10, 2017 (44:16 Md. R. 807); amended permanently effective September 11, 2017 (44:18 Md. R. 867)
Regulation .03C amended effective August 13, 2018 (45:16 Md. R. 776)
Regulation .04B amended effective January 7, 2016 (42:26 Md. R. 1597)
Regulation .02 and .04 amended effective January 8, 2024 (50:26 Md. R. 1130)

Authority: State Government Article, §§ 9-1A-01, 9-1A-04, 9-1A-26, and 9-1A-33, Annotated Code of Maryland

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.