Maryland Statutes
Title 20 - Taxes and Development Impact Fees
Subtitle 1 - Tax Procedures

Part I - General Provisions

Section 20-101 - Priority of Unpaid Taxes - (a) The proceeds of a sale of any property of...

Section 20-102 - Oaths - (a) A requirement in this title that a document be...

Section 20-103 - Due Dates - (a) In this section, “legal holiday” means: (1) the day...

Section 20-104 - Disclosure of Tax Information - (a) In this section, “tax information” means: (1) the amount...

Part II - Collection of Taxes

Section 20-107 - Collection of Taxes by Counties - (a) This section applies to all counties, except: (1) Anne...

Section 20-108 - Action to Collect Taxes - (a) Within the period allowed in § 20–127 of this...

Section 20-109 - Attachment - (a) In an action under § 20–108 of this subtitle,...

Section 20-110 - Judicial Proceeding - (a) At the request of the plaintiff in an action...

Part III - Refunds

Section 20-113 - Claimants - A claim for a refund may be filed with the...

Section 20-114 - Form of Claim - A claim for refund shall be: (1) made in the...

Section 20-115 - Time for Filing - A claim for refund shall be filed within 3 years...

Section 20-116 - Determination of Claim - (a) The tax collector shall: (1) investigate each claim for...

Section 20-117 - Appeal - (a) Except as provided in subsection (b) of this section,...

Section 20-118 - Payment - (a) Unless the claimant has not paid all other taxes,...

Part IV - Prohibited Acts; Penalties

Section 20-121 - Failure to Provide Information - (a) A person who negligently or without reasonable cause fails...

Section 20-122 - Assaulting Tax Collector or Bidder - (a) A person who assaults a tax collector who is...

Section 20-123 - Failure of Governmental Officer or Employee to Perform Duty - (a) An employee or officer of a county or municipality...

Section 20-124 - Unlawful Disclosure of Tax Information - A person who makes a disclosure of tax information in...

Part V - Limitations

Section 20-127 - Time for Collections - (a) Except as provided in subsection (b) of this section,...