A business tax collector may waive interest and penalty for reasonable cause. Each case will be reviewed to verify that all criteria have been met. No abatement will be considered if an account is delinquent.
In cases where the taxpayer is unable to pay in full and all other efforts to resolve the liability have been unsuccessful, the case may be referred to the Comptroller's Case Review Board for possible action.
The Comptroller of Maryland also has an Offer in Compromise Program as an alternative. | 
