Maryland Statutes
Title 11 - Sales and Use Tax
Subtitle 5 - Returns and Records

Section 11-501 - Returns of Buyer - (a) A buyer who fails to pay the sales and...

Section 11-502 - Returns of Vendor - (a) Except as provided in § 11–403.1(a) of this title...

Section 11-502.1 - Returns of Marketplace Facilitator - (a) Each marketplace facilitator shall complete, under oath, and file...

Section 11-503 - Extension of Time - If the Comptroller finds that good cause exists and subject...

Section 11-504 - Records - (a) A vendor shall keep: (1) complete and accurate records...

Section 11-505 - Bulk Transfers - (a) A transferee or auctioneer in a bulk transfer, as...