A tax collector shall mail a notice of assessment under this title to the person or governmental unit against which an assessment is made.
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