{"data":{"id":"us-md/md.-code-tax-general-13-413","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–413","heading":"","body":"(a) Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.\n(b) For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-413","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"2f7183f81ccf39916109c6d102e6663292d10239c91aa40f1e4c8c6106200960","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-412","next":"us-md/md.-code-tax-general-13-501"},"notice":"GroundRules: Original legal text. Not legal advice."}