Maryland Statutes
Title 13 - Procedure
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...

Section 13-302 - Determination and Enforcement - (a) To determine whether a tax return is correct or...

Section 13-303 - Notice and Demand for Return - If a person or governmental unit fails to file a...

Section 13-304 - Compelling Filing of Returns - If a person fails to comply with a notice and...