Md. Code Regs. 03.01.02.06

Current through Register Vol. 52, No. 1, January 10, 2025

Section 03.01.02.06 - Payment of Delinquent Taxes by Immediately Available Funds

The Comptroller may require a taxpayer having a delinquent unpaid tax liability to remit the unpaid taxes by immediately available funds regardless of the amount of the delinquent unpaid tax for:

A. Income tax withheld by an employer;

B. Corporation income tax; or

C. Sales and use tax.

Md. Code Regs. 03.01.02.06