Maryland § 13-714
Full text of Maryland Maryland Code § 13-714, with citation guidance and answers to common questions.
§ 13-714.
(a) For reasonable cause, a tax collector may waive a penalty under this subtitle.
(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:
(1) the unpaid income tax is due for a taxable year during which the person owing is incarcerated; and
(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.
Frequently Asked Questions About Maryland § 13-714
What does Maryland Code § 13-714 cover?
Section 13-714 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 13-714?
A common citation format is "Maryland Code § 13-714" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 13-714 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.