Section 13-103 – Application of Tax Payment
(a) A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax. (b) This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.
Section 13-104 – Payment of Taxes in Immediately Available Funds — in General
(a) (1) Subject to the approval of the Treasurer and subject to the limitation under paragraph (2) of this subsection, the Comptroller or the Department may provide by regulation for the payment of any unpaid tax liability in connection with a tax return, report, or other document required to be filed with the Comptroller or the Department […]
Section 13-105 – Payment of Taxes in Immediately Available Funds — Regulations
Subject to the approval of the Treasurer, the Comptroller by regulation may provide for payment in funds that are immediately available to the State of any delinquent unpaid tax liability for: (1) income tax withheld by an employer; (2) income tax from a corporation; or (3) sales and use tax.
Section 13-102 – Unpaid Tax Is Personal Debt
(a) Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax. (b) Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.