Maryland Statutes
Subtitle 3 - Determination of Tax and Enforcement
Section 13-301 - Examination and Audit of Tax Returns

A tax collector may examine or audit a tax return filed with the tax collector.

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Structure Maryland Statutes

Maryland Statutes

Tax - General

Title 13 - Procedure

Subtitle 3 - Determination of Tax and Enforcement

Section 13-301 - Examination and Audit of Tax Returns

Section 13-302 - Determination and Enforcement

Section 13-303 - Notice and Demand for Return

Section 13-304 - Compelling Filing of Returns