{"data":{"id":"us-md/md.-code-tax-general-13-606","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–606","heading":"","body":"(a) For reasonable cause, a tax collector may waive interest on unpaid tax.\n(b) The Comptroller shall waive the amount of any interest assessed on unpaid income tax due under this article if:\n(1) the unpaid income tax is due for a taxable year during which the person owing is incarcerated; and\n(2) the person applies for and is placed on an installment payment plan under the Income Tax Reconciliation Program established under § 2–120 of this article.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-606","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"215a178db661a5fd89c349cfb31fe67bf1fab2103911c9f602506578bed9f0f4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-605","next":"us-md/md.-code-tax-general-13-701"},"notice":"GroundRules: Original legal text. Not legal advice."}