§ 6-304. Penalty and interest

Latest version.

All taxes imposed by this subtitle that are not paid within 30 days after the Commissioner issues the notice of the amount due are subject to a penalty of 5% and interest at the rate determined under § 13-604 of the Tax - General Article for each month after the date of the notice that the tax was due.

HISTORY: 1997, ch. 57, § 1.

                    
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