Maryland Statutes
Tax - General
Title 13 - Procedure

Section 13-202 - Disclosure by Current and Former Government Personnel Prohibited - Except as otherwise provided in this subtitle, an officer, employee,...

Section 13-203 - Exceptions to Nondisclosure -- in General - (a) (1) In this subsection, “taxing official” means: (i) a...

Section 13-204 - Exceptions to Nondisclosure -- Admissions and Amusement Tax Information - In addition to a disclosure allowed under § 13-203 of...

Section 13-205 - Exceptions to Nondisclosure -- Taxpayer Identity Information - (a) In this section, “taxpayer identity information” means a taxpayer’s:...

Section 13-206 - Exceptions to Nondisclosure -- Motor Carrier Tax Information - In addition to a disclosure allowed under § 13-203 of...

Section 13-207 - Disclosure by Income Tax Return Preparer Prohibited - (a) In this section, “income tax return preparer” means a...

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...

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...

Subtitle 5 - Appeals and Judicial Procedures Generally

Part I - Definitions; General Provisions

Section 13-501 - Definitions - (a) In this subtitle the following words have the meanings...

Part II - Judicial Procedures Generally

Section 13-504 - Reciprocal Recognition and Enforcement of Taxes - (a) In this section, “state tax”: (1) means a tax...

Section 13-505 - Restriction on Judicial Procedures - A court may not issue an injunction, writ of mandamus,...

Part III - Appeals Generally

Section 13-508 - Applications for Revision of Assessment or Claim for Refund - (a) Within 30 days after the date on which a...

Section 13-509 - Correction of Erroneous Assessments - (a) Notwithstanding a person’s failure to file a timely application...

Section 13-510 - Appeal to Tax Court - (a) Except as provided in subsection (b) of this section...

Section 13-511 - Appeal to Court of Special Appeals From Orphans' Court - A register, on behalf of the State, or a person...

Part IV - Tax Court Appeal Procedures

Section 13-514 - Exhaustion of Remedies - Unless a person has exhausted all available administrative remedies before...

Section 13-515 - Representation of Parties - (a) An individual may appear before the Tax Court without...

Section 13-516 - Petition and Response - (a) To appeal to the Tax Court, a person or...

Section 13-517 - Amendments - The Tax Court may require or, on request of a...

Section 13-518 - Briefs and Memoranda - The Tax Court may require or, on request of a...

Section 13-519 - Prompt Hearing - The Tax Court shall hear and determine appeals promptly.

Section 13-520 - Subpoenas for Hearings - (a) On receipt of a petition, the clerk of the...

Section 13-521 - Depositions - (a) A party may take a deposition in or out...

Section 13-522 - Sanctions for Noncompliance With Directive of Tax Court - (a) If, without reasonable cause, a person fails to obey...

Section 13-523 - Conduct of Proceedings - An appeal before the Tax Court shall be heard de...

Section 13-524 - Rules of Evidence - The Tax Court is not bound by the technical rules...

Section 13-525 - Rulings on Questions of Law - (a) A party may submit to the Tax Court a...

Section 13-526 - Submission of Issues of Fact for Jury Trial - (a) Except as provided in subsection (c) of this section,...

Section 13-527 - Record of Proceedings; Copy of Examiner's Recommendation - (a) The Tax Court shall provide: (1) for recording equipment...

Section 13-528 - Disposition of Cases - (a) (1) The Tax Court shall have full power to...

Section 13-529 - Decision and Order - (a) In each appeal, the Tax Court shall issue a...

Part V - Appeals From Tax Court

Section 13-532 - Judicial Review - (a) (1) A final order of the Tax Court is...

Subtitle 6 - Interest

Section 13-601 - Unpaid Tax - (a) Except as otherwise provided in this section, if a...

Section 13-602 - Deficiency in Estimated Tax - (a) Except as provided in subsections (b) and (c) of...

Section 13-603 - Interest on Refunds - (a) Except as otherwise provided in this section, if a...

Section 13-604 - Interest Rates - (a) The rate of interest for each month or fraction...

Section 13-605 - Interest Not Charged on Penalty - Interest may not be assessed on a penalty.

Section 13-606 - Waiver of Interest - For reasonable cause, a tax collector may waive interest on...

Subtitle 7 - Penalties

Section 13-701 - When Return Not Filed or Tax Not Paid - (a) Except as otherwise provided in this subtitle, if a...

Section 13-702 - Underestimation of Financial Institution Franchise, Income, or Public Service Company Franchise Tax - (a) Except as provided in subsections (b) and (c) of...

Section 13-703 - False Returns - (a) If, with the intent to evade the payment of...

Section 13-704 - Fraudulent Failure to File Return - If, with the intent to evade the payment of tax,...

Section 13-705 - Frivolous Income Tax Return - (a) The Comptroller shall assess a penalty not exceeding $500...

Section 13-706 - Failure to Provide or Providing False Income Tax Withholding Statement - If a person is required to provide an income tax...

Section 13-706.1 - Failure to Provide or Providing False Withholding Reconciliation Report - If a person is required to provide an annual withholding...

Section 13-707 - License Revocation for Failure to Withhold and Pay Income Tax or Failure to File Return and Pay Motor Carrier Tax, or Failure to Pay Tax, Fee, Penalty, or Interest Assessment of Motor Vehicle Administration - (a) If an employer or payor, as defined in §...

Section 13-708 - Noncompliance With Notice and Demand - (a) If, within the period required in a notice and...

Section 13-709 - Noncompliance With Notice and Demand for Final Sales and Use Tax Assessment - (a) If, within 10 days after receipt of a notice...

Section 13-710 - Seizure of Illegally Manufactured Distilled Spirits or Mash - If the Comptroller or any police officer seizes distilled spirits...

Section 13-711 - Failure to Keep Tobacco Tax Records - If a person willfully fails to keep any record required...

Section 13-712 - Evasion of Boxing and Wrestling Tax - If, with the intent to evade the boxing and wrestling...

Section 13-713 - Payment of Financial Institution Franchise Tax, Income Tax, etc., by Dishonored Checks - (a) If a person pays a tax, interest, or penalties...

Section 13-714 - Waiver of Penalty - For reasonable cause, a tax collector may waive a penalty...

Section 13-715 - Tax Preparers -- Failure to Sign or Provide Identification Numbers; Injunctions - (a) (1) Subject to the provisions of paragraph (2) of...

Section 13-716 - Penalty for Underpayment; Calculations - (a) The Comptroller shall assess a penalty of 25% of...

Section 13-717 - Penalty for Violation of 10-824 of This Article - (a) An income tax return preparer who is subject to...

Subtitle 8 - Collections

Part I - General Provisions

Section 13-801 - Priority of Unpaid Taxes - (a) Unpaid tax, interest, and penalties shall be first paid...

Section 13-802 - Failure to Give Notice of or Unlawful Transfer in Bulk Sale - If the transferee or auctioneer in a bulk transfer fails...

Section 13-804 - Information or Assistance for Enforcement of Tax Laws - (a) (1) In this section the following words have the...

Part II - Liens

Section 13-805 - Unpaid Tax - (a) Unpaid tax, interest, and penalties constitute a lien, in...

Section 13-806 - Duration of Lien - (a) Unless another date is specified by law and except...

Section 13-807 - Filing, Indexing, and Recording - (a) A tax collector may file a notice of tax...

Section 13-808 - Effect as Judgment Lien - From the date on which a tax lien is filed...

Section 13-809 - Priority - (a) A tax lien shall be first paid and satisfied...

Section 13-810 - Enforcement by Judicial Proceeding - (a) If a tax lien is not satisfied or released...

Section 13-811 - Enforcement by Wage Lien for Income Tax - (a) (1) In this section the following words have the...

Section 13-812 - Notice of Tax Lien Sent to and Attachment by Financial Institution Holding Subject Property - (a) (1) In this section the following words have the...

Part III - Actions to Collect Tax

Section 13-815 - In General - (a) Within the period allowed in Subtitle 11 of this...

Section 13-816 - Initiation of Action; Compromise of Claim - (a) If a tax under this article is not paid...

Section 13-817 - Attachment - (a) In an action under § 13-816 of this subtitle,...

Section 13-818 - Judicial Proceeding - (a) If the plaintiff in an action under § 13-816...

Part IV - Jeopardy Assessments

Section 13-821 - Jeopardy Assessment - (a) Notwithstanding any other provision of this title, if a...

Part V - Security for Taxes

Section 13-824 - Authorized - To protect tax revenue, a tax collector may, to the...

Section 13-825 - Amount - (a) The Comptroller may require a person whose gross receipts...

Section 13-826 - Form - The following securities are acceptable: (1) a bond issued by...

Section 13-827 - Notice - When a tax collector requires a person to post security...

Section 13-828 - Hearing and Determination - (a) If, within 5 days after the date on which...

Section 13-829 - Time for Posting Security - (a) Except as provided in subsection (b) of this section,...

Section 13-830 - Application of Security - If the tax, interest, and penalty are not paid when...

Section 13-831 - Release of Surety - (a) Except for a liability that has accrued or will...

Section 13-832 - Collection Fees - (a) Subject to the limitation in subsection (b) of this...

Part VI - Seizure of Property

Section 13-834 - Definitions - (a) In this Part VI of this subtitle the following...

Section 13-835 - Seizure - (a) The Comptroller or a peace officer of the State...

Section 13-836 - Notices and Delivery of Seized Property - (a) (1) If contraband alcoholic beverages or contraband tobacco products...

Section 13-837 - Claim for Return of Contraband - The owner or another person with an interest in seized...

Section 13-838 - Lien Holder Forfeiture Procedures for Seized Alcoholic Beverages - (a) A person forfeits any interest, right, or title to...

Section 13-839 - Hearings, and Final Determination on Claims for Return of Alcoholic Beverages, Cigarettes, Other Tobacco Products, or Conveyances - (a) If a person files a claim for return of...

Section 13-840 - Motor Fuel - (a) If a person files with the Comptroller a claim...

Section 13-841 - Disposition of Seized Property - (a) (1) Contraband alcoholic beverages that are seized under this...

Section 13-842 - Effect of Seizure and Sale - A person who possessed contraband alcoholic beverages, contraband tobacco products,...

Part VII - Sale of Estate Property

Section 13-845 - Sale of Estate Property - (a) Except as provided in subsection (b) of this section,...

Subtitle 9 - Refunds and Offsets

Part I - Refunds

Section 13-901 - Claimants - (a) A claim for refund may be filed with the...

Section 13-902 - Form of Claim - A claim for refund shall be: (1) made, under oath,...

Section 13-903 - Time for Filing Claim - A claim for refund shall be filed within the time...

Section 13-904 - Determination on Claim - (a) The tax collector shall: (1) investigate each claim for...

Section 13-905 - Payment - (a) Subject to the additional provisions under this section, a...

Section 13-906 - Inheritance or Estate Tax Refund - (a) In this section, “register” means the register of wills...

Part II - Financial Institution Franchise Tax and Income Tax Abatements and Offsets

Section 13-908 - Abatement - (a) If the tax collector determines that collection of financial...

Section 13-909 - Offsets - (a) Without regard to the provisions of § 13-1104 of...

Part III - Debt Certification -- Withholding of Income Tax Refunds

Section 13-912 - Definitions - (a) In this part the following words have the meanings...

Section 13-913 - Referral of Debt to Central Collection Unit for Withholding - (a) (1) Except as provided in paragraph (2) of this...

Section 13-914 - Pre-Certification Notice - (a) At least 30 calendar days before certifying a debt...

Section 13-915 - Certification to Comptroller; Withholding of Refund - (a) (1) A certification by the Central Collection Unit to...

Section 13-916 - Investigation - (a) A debtor may request the Central Collection Unit to...

Section 13-917 - Hearing; Appeal - (a) (1) After its investigation, if the Central Collection Unit...

Section 13-918 - Order of Honoring Requests - (a) The Comptroller shall honor income tax refund interception requests...

Section 13-919 - Regulations - (a) The Secretary of Budget and Management may adopt regulations...

Part IV - Out-of-State Income Tax Liability -- Withholding of Income Tax Refunds

Section 13-920 - Definitions - (a) In this part the following words have the meanings...

Section 13-921 - Withholding of Refund - (a) Except as provided in subsection (b) of this section,...

Section 13-922 - Certification of Liability - (a) A certification by a taxing official to the Comptroller...

Part V - Political Subdivision Liabilities -- Withholding of Tax Refunds and Payments

Section 13-925 - Definitions - (a) In this part the following words have the meanings...

Section 13-926 - Certification and Request for Withholding; Exceptions; Priorities - (a) Except as provided in subsection (b) of this section,...

Section 13-927 - Contents of Certification; Procedure; Joint Returns - (a) A certification by a local official to the Comptroller...

Part VI - Federal Nontax Liabilities -- Withholding of Tax Refunds and Payments

Section 13-930 - Definitions - (a) In this part the following words have the meanings...

Section 13-931 - In General - (a) Except as provided in subsection (b) of this section,...

Section 13-932 - Procedure for Payment or Withholding - (a) A certification by a federal official to the Comptroller...

Subtitle 10 - Crimes and Offenses

Section 13-1001 - Willful Failure to File Return - (a) A person who is required to file an admissions...

Section 13-1002 - Willfully Filing False Return - (a) A person who willfully files a false alcoholic beverage...

Section 13-1003 - Willfully Making False Statement or Misleading Omission - (a) A person who is required to file an admissions...

Section 13-1004 - False Return, False Claim for Refund, or Attempted Tax Evasion by Income Tax Return Preparer - (a) An income tax return preparer who willfully prepares, assists...

Section 13-1005 - Willful Failure to Pay Admissions and Amusement Tax or Boxing and Wrestling Tax - (a) A person who is required to pay the admissions...

Section 13-1006 - Willful Failure to Collect or Pay Over Sales and Use Tax - (a) A person, including an officer of a corporation, who...

Section 13-1007 - Violations of Income Tax Withholding Requirements - (a) A person who is required to file an income...

Section 13-1008 - Willful Failure to Keep Records - (a) A person who is required to pay the admissions...

Section 13-1009 - Evasion of Alcoholic Beverage Tax - A person who participates in evading the alcoholic beverage tax...

Section 13-1010 - Willful Evasion of Sales and Use Tax - A person, including an officer of a corporation, who is...

Section 13-1011 - Counterfeiting Alcoholic Beverage Tax Stamps - A person who counterfeits an alcoholic beverage tax stamp, as...

Section 13-1012 - False Tobacco Tax Stamps; Unauthorized Use or Purchase of Stamps - (a) A person who willfully makes, causes to be made,...

Section 13-1013 - Willful Possession, Sale, or Offer to Sell Alcoholic Beverage on Which Tax Is Not Paid - A person who willfully possesses, transports, sells, offers for sale,...

Section 13-1014 - Willful Possession, Sale, or Offer to Sell Unstamped or Improperly Stamped Cigarettes - (a) (1) A person who willfully possesses, sells, or attempts...

Section 13-1015 - Willful Transportation of Unstamped Cigarettes - (a) A person who willfully ships, imports, sells into or...

Section 13-1016 - Engaging in Business Without Sales and Use Tax License - A person who engages in the business of a retail...

Section 13-1017 - Holding Out to Public That Vendor Assumes or Absorbs Sales and Use Tax - A vendor who holds out to the public that the...

Section 13-1018 - Unlawful Disclosure by Current or Former Government Personnel - An officer, employee, former officer, or former employee of the...

Section 13-1019 - Unlawful Disclosure of Income Tax Return Preparer - Any income tax return preparer who discloses information in violation...

Section 13-1020 - Other Violations of Alcoholic Beverage, Boxing and Wrestling, or Motor Carrier Tax Laws - (a) A person who violates any provision of Title 5...

Section 13-1021 - Violation of Alcoholic Beverage Tax Regulation - A person who violates a regulation adopted by the Comptroller...

Section 13-1022 - Failure to Take Action Required by Comptroller - A person who willfully fails to take any action that...

Section 13-1023 - Negligent Failure to Provide Information - (a) A person who negligently or without reasonable cause fails...

Section 13-1024 - Willful Failure to Provide Information - (a) A person who willfully or with the intent to...

Section 13-1025 - Assaulting Tax Collector or Bidder - (a) A person who assaults a tax collector who is...

Section 13-1026 - Negligent Failure of Governmental Officer or Employee to Perform Duty - An employee or officer of the State, a county, or...

Section 13-1027 - Willful Failure of Governmental Officer or Employee to Perform Duty - An employee or officer of the State, a county, or...

Section 13-1029 - Violation of Motor Fuel Tax Provisions - A person who violates any provision of Title 9, Subtitle...

Section 13-1030 - False or Fraudulent Claims for Refunds of Motor Fuel Tax - (a) A person who makes or assists another person to...

Section 13-1031 - Engaging in Motor Fuel Business Without a License - A person who engages in the business of a dealer,...

Subtitle 11 - Limitations

Section 13-1101 - Time for Assessment of Financial Institution Franchise or Income Tax - (a) Except as otherwise provided in this section, an assessment...

Section 13-1102 - Time for Action to Recover Taxes - (a) Except as provided in subsection (b) of this section,...

Section 13-1103 - Time for Collections - (a) Except as otherwise provided in this section, a tax...

Section 13-1104 - Time for Filing Claims for Refund - (a) Except as otherwise provided in this section, a claim...

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Maryland Statutes Tax - General Title 13 - Procedure

Maryland Statutes
Tax - General
Title 13 - Procedure