Section 4-201 - Collection, receipt, and remittance of taxes. - Maryland Statutes

§ 4-201. Collection, receipt, and remittance of taxes.
 

(a)  Collection - Duties.- Each collector shall collect: 

(1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and 

(2) any tax on personal property imposed by § 10-210 of this article. 

(b)  Collection - Power.- Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes. 

(c)  Remitting of local taxes.- Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected: 

(1) for the county, to the appropriate county official on or before the 10th day of the following month; 

(2) for a municipal corporation, to the appropriate municipal corporation official; and 

(3) for a special district, to the appropriate officer of the district. 
 

[An. Code 1957, art. 81, §§ 51, 60; 1985, ch. 8, § 2; 1996, ch. 97, § 1.]