{"data":{"id":"us-md/md.-code-tax-general-13-714","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–714","heading":"","body":"(a) For reasonable cause, a tax collector may waive a penalty under this subtitle.\n(b) The Comptroller shall waive any penalty under this subtitle for a person’s failure to pay income tax when 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=13-714","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"156725b2d9fab39c5b1aa3fbf3713f6bd912d4a5c2085166ca91562c1a684318","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-713","next":"us-md/md.-code-tax-general-13-715"},"notice":"GroundRules: Original legal text. Not legal advice."}