If both the seller and buyer are liable for payment of the motor fuel tax or the sales and use tax:
(1) the Comptroller may make an assessment against both; and
(2) the assessment under item (1) of this section against either the seller or buyer does not bar an assessment against the other for the same tax or any part that has not been paid.
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