§ 4-401. Allowances for collection

Latest version.

   (a) Local taxes. -- The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:

   (1) insolvencies or removals as to personal property;

   (2) refunds made under law; or

   (3) decreasing or abating assessments under § 8-419 of this article.

(b) State taxes. -- On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:

   (1) insolvencies and removals as to personal property;

   (2) refunds made under law; or

   (3) decreasing or abating of assessments under § 8-419 of this article.

HISTORY: An. Code 1957, art. 81, § 67; 1985, ch. 8, § 2; 1986, ch. 171.

                    
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