Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Abatements and Waivers

A tax collector may waive interest and penalty for reasonable cause. Each account will be reviewed to verify that all criteria have been met. For example, no abatement will be considered if you are not current with your tax filings.

In cases where the taxpayer is unable to pay the tax in full and all other efforts to resolve the liability have been unsuccessful, the account may be referred to the Comptroller's Case Review Board for resolution.

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