Maryland § 4-401

Full text of Maryland Maryland Code § 4-401, with citation guidance and answers to common questions.

§ 4-401.

    (a)    The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:

        (1)    insolvencies or removals as to personal property;

        (2)    refunds made under law; or

        (3)    decreasing or abating assessments under § 8-419 of this article.

    (b)    On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:

        (1)    insolvencies and removals as to personal property;

        (2)    refunds made under law; or

        (3)    decreasing or abating of assessments under § 8-419 of this article.

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Frequently Asked Questions About Maryland § 4-401

What does Maryland Code § 4-401 cover?

Section 4-401 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 § 4-401?

A common citation format is "Maryland Code § 4-401" (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 § 4-401 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.