Maryland Statutes
Subtitle 7 - Penalties
Section 13-714 - Waiver of Penalty

For reasonable cause, a tax collector may waive a penalty under this subtitle.

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Structure Maryland Statutes

Maryland Statutes

Tax - General

Title 13 - Procedure

Subtitle 7 - Penalties

Section 13-701 - When Return Not Filed or Tax Not Paid

Section 13-702 - Underestimation of Financial Institution Franchise, Income, or Public Service Company Franchise Tax

Section 13-703 - False Returns

Section 13-704 - Fraudulent Failure to File Return

Section 13-705 - Frivolous Income Tax Return

Section 13-706 - Failure to Provide or Providing False Income Tax Withholding Statement

Section 13-706.1 - Failure to Provide or Providing False Withholding Reconciliation Report

Section 13-707 - License Revocation for Failure to Withhold and Pay Income Tax or Failure to File Return and Pay Motor Carrier Tax, or Failure to Pay Tax, Fee, Penalty, or Interest Assessment of Motor Vehicle Administration

Section 13-708 - Noncompliance With Notice and Demand

Section 13-709 - Noncompliance With Notice and Demand for Final Sales and Use Tax Assessment

Section 13-710 - Seizure of Illegally Manufactured Distilled Spirits or Mash

Section 13-711 - Failure to Keep Tobacco Tax Records

Section 13-712 - Evasion of Boxing and Wrestling Tax

Section 13-713 - Payment of Financial Institution Franchise Tax, Income Tax, etc., by Dishonored Checks

Section 13-714 - Waiver of Penalty

Section 13-715 - Tax Preparers -- Failure to Sign or Provide Identification Numbers; Injunctions

Section 13-716 - Penalty for Underpayment; Calculations

Section 13-717 - Penalty for Violation of 10-824 of This Article