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03.04.04.00.htm 03.04.04.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 04 INCOME TAX Chapter 04 Special Authority: Tax-General Article, ยง2-103, Annotated Code of Maryland
03.04.04.01.htm 03.04.04.01. 01 Order of Payment for Unpaid Income Tax.. A. Income tax payments received by the Comptroller shall be applied as follows:. 1) Payments accompanying timely filed returns shall be applied to the tax liability for the period covered by the return;2) Payments accompanying late filed returns shall be applied to the tax liability for the period covered by the return, and then to any penalty and interest assessed by the Comptroller;
03.04.04.9999.htm 03.04.04.9999. Administrative History Effective date: January 9, 1989 (15:27 Md. R. 3126). Regulation .01 amended effective August 20, 1990 (17:16 Md. R. 1989). Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22). Regulation .02 repealed effective October 9, 2006 (33:20 Md. R. 1612). Regulation .03H adopted effective January 14, 1999 (26:1 Md. R. 22). Regulation .03 repealed effective October 9, 2006 (33:20 Md. R. 1612).
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