Maryland Code > TAX – GENERAL > Title 13 > Subtitle 6


§ 13-601	Unpaid tax
§ 13-602	Deficiency in estimated tax
§ 13-603	Interest on refunds
§ 13-604	Interest rates
§ 13-605	Interest not charged on penalty
§ 13-606	Waiver of interest

County: means a county of the State or Baltimore City. See
Decedent: A deceased person.
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
including: means includes or including by way of illustration and not by way of limitation. See
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

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