{"data":{"id":"us-md/md.-code-tax-general-13-103","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–103","heading":"","body":"(a) A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.\n(b) This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"bfaa8861257c9cbeff96171a65273a86a5f148604365fa95e6ca55d1531759b1","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-102","next":"us-md/md.-code-tax-general-13-104"},"notice":"GroundRules: Original legal text. Not legal advice."}