(a) Except as provided in subsection (b) of this section, if a tax collector examines or audits a return and determines that the tax due exceeds the amount shown on the return, the tax collector shall assess the deficiency.
(b) A tax collector shall allow a credit against any sales and use tax deficiency that would otherwise be assessed for any amount of sales and use tax that the tax collector determines the person who filed the return overpaid on or before the date the deficiency was due.
Structure Maryland Statutes
Section 13-401 - Assessment When Tax Return Filed
Section 13-402 - Assessment When Tax Return Not Filed
Section 13-403 - Admissions and Amusement Tax Assessment When Records Not Kept
Section 13-405 - Motor Carrier Tax Assessment When Inadequate or No Records Kept or No Report Filed
Section 13-406 - Motor Fuel Tax Assessment When Records Not Kept
Section 13-408 - Tobacco Tax Assessment When Records Not Kept or Tobacco Tax Not Paid
Section 13-409 - Assessment When Federal Adjustment Made
Section 13-410 - Notice of Assessment
Section 13-411 - Tax Assessments Are Prima Facie Correct
Section 13-412 - Motor Fuel or Sales and Use Tax Assessment Against Seller and Buyer
Section 13-413 - Assessment of Interest, Penalty, or Collection Fee