Maryland Statutes
Title 13 - Procedure
Subtitle 4 - Assessments

Section 13-401 - Assessment When Tax Return Filed - (a) Except as provided in subsection (b) of this section,...

Section 13-402 - Assessment When Tax Return Not Filed - (a) If a notice and demand for a return is...

Section 13-403 - Admissions and Amusement Tax Assessment When Records Not Kept - (a) If a person or governmental unit fails to keep...

Section 13-405 - Motor Carrier Tax Assessment When Inadequate or No Records Kept or No Report Filed - (a) If a person keeps records that do not contain...

Section 13-406 - Motor Fuel Tax Assessment When Records Not Kept - If a person fails to keep the records required under...

Section 13-407 - Sales and Use Tax Assessment When Records Not Kept or Resale Certificate Not Obtained - (a) If a person or governmental unit fails to keep...

Section 13-408 - Tobacco Tax Assessment When Records Not Kept or Tobacco Tax Not Paid - (a) If the Comptroller determines that a person has failed...

Section 13-409 - Assessment When Federal Adjustment Made - (a) If the Internal Revenue Service issues a final determination...

Section 13-410 - Notice of Assessment - A tax collector shall mail a notice of assessment under...

Section 13-411 - Tax Assessments Are Prima Facie Correct - An assessment of tax under this article is prima facie...

Section 13-412 - Motor Fuel or Sales and Use Tax Assessment Against Seller and Buyer - If both the seller and buyer are liable for payment...

Section 13-413 - Assessment of Interest, Penalty, or Collection Fee - (a) Interest, penalties, and collection fees shall be assessed and...