COMAR 03.04.01.08. Abatements of Income Tax Assessment.

A. The Comptroller or his authorized delegate may abate any assessment, or unpaid portion thereof, if the assessment is in excess of the correct tax liability, if the assessment is made after the expiration of the period of limitation applicable to it, or if the assessment has been erroneously or illegally made. B. The Comptroller or his authorized delegate may abate amounts, the collection of which is not warranted because of the administration and collection costs.