Section 4-401 - Allowances for collection. - Maryland Statutes

§ 4-401. Allowances for collection.
 

(a)  Local taxes.- 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)  State taxes.- 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. 
 

[An. Code 1957, art. 81, § 67; 1985, ch. 8, § 2; 1986, ch. 171.]