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Interest may not be assessed on a penalty.
Structure Maryland Statutes
Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 6 - Interest
Section 13-601 - Unpaid Tax
Section 13-602 - Deficiency in Estimated Tax
Section 13-603 - Interest on Refunds
Section 13-604 - Interest Rates
Section 13-605 - Interest Not Charged on Penalty
Section 13-606 - Waiver of Interest