There is a newer version of the Maryland Code
2010 Maryland Code
TAX - GENERAL
TITLE 13 - PROCEDURE
Subtitle 4 - Assessments
- 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- Section 13-404 - [Repealed].
- 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 13-407 - Sales and use tax assessment when records not kept or resale certificate not obtained.
- 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.
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