Md. Code Regs. tit. 36, subtit. 10, ch. 36.10.12 - Collection of Taxes, Fees, and Penalties

  1. § 36.10.12.01 - General
  2. § 36.10.12.02 - Definitions
  3. § 36.10.12.03 - Obligation to Pay
  4. § 36.10.12.04 - Collection and Deposit of Payments

Notes

Md. Code Regs. tit. 36, subtit. 10, ch. 36.10.12
Effective date:
Regulations .01-.04 adopted as an emergency provision effective August 5, 2021 (48:18 Md. R. 690); adopted permanently effective January 13, 2022 (49:1 Md. R. 16)
Regulation .03 amended as an emergency provision effective January 26, 2022 (49:5 Md. R. 364)
Regulation .03 amended effective July 25, 2022 (49:15 Md. R. 740)

Authority: State Government Article, §§ 9-1A-02, 9-1A-04, 9-1A-33 and 9-1E-01 -9-1E-15, Annotated Code of Maryland

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