2013 Maryland Code
TAX - GENERAL

• Title 1 - DEFINITIONS; GENERAL PROVISIONS
• § 1-201 - Due dates
• § 1-202 - Notices
• § 1-203 - Oaths
• § 1-204 - Compliance with Workers' Compensation Act
• § 1-205 - Renewal of licenses or permits; verification of payment of taxes and unemployment insurance contributions.
• § 1-301 - Definitions
• § 1-302 - Purpose
• § 1-303 - Tax credit evaluations
• § 1-304 - Evaluation committee
• § 1-305 - Consultation and preparation
• § 1-306 - Providing information and cooperation
• § 1-307 - Report by Department of Legislative Services
• § 1-308 - Public hearing
• § 1-309 - Report to General Assembly
• § 1-310 - Continuation of tax credit and reevaluation
• § 1-311 - Short title
• § 2-101 - Definitions
• § 2-102 - Administration generally
• § 2-103 - Regulations
• § 2-104 - Tax forms
• § 2-105 - Licenses; evidence of tax payment
• § 2-106 - Tax tables and schedules
• § 2-107 - Police authority; law enforcement officers and prosecutors; other units
• § 2-108 - Limitation on liability for seizure of contraband property or conveyance
• § 2-109 - Duty to collect, account for, and distribute tax revenue
• § 2-110 - Income tax checkoff for State Chesapeake Bay and Endangered Species Fund Contribution. [Section subject to abrogation.]
• § 2-111 - Extension of certain filing periods for individuals serving in combat zones
• § 2-112 - Income tax checkoff for Maryland Cancer Fund Contribution
• § 2-113 - Income tax checkoff for Developmental Disabilities Waiting List Equity Fund Contribution
• § 2-201 - To administrative cost account
• § 2-202 - To General Fund, county, municipal corporation, and Maryland Stadium Authority
• § 2-203 - Payment of refunds
• § 2-301 - To administrative cost account; to General Fund
• § 2-302 - Payment of refunds
• § 2-303 - Distributions from sale of contraband property
• § 2-304 - From sales of contraband property
• § 2-401 - Distribution to administrative cost account
• § 2-402 - Distribution to General Fund
• § 2-501 - Institutions other than savings banks and savings and loan associations
• § 2-502 - Payment of refunds
• § 2-503 - Payment of refunds
• § 2-601 - Definitions
• § 2-602, 2-603
• § 2-604 - To refund account
• § 2-605 - To administrative cost account
• § 2-606 - Unallocated individual revenue
• § 2-607 - To municipal corporation and special taxing district
• § 2-608 - To county
• § 2-609 - To General Fund
• § 2-610 - Time for distributions to counties, municipal corporations, and special taxing districts
• § 2-611, 2-612
• § 2-613 - To refund account
• § 2-614 - Administrative costs; additional distributions to Transportation Trust Fund
• § 2-615 - Additional distribution to General Fund
• § 2-616, 2-617 - Additional distribution to Transportation Trust Fund; additional distribution to General Fund
• § 2-618 - Additional distribution to General Fund
• § 2-619 - Additional distribution to General Fund
• § 2-701 - To General Fund
• § 2-702 - Payment of refunds
• § 2-801 - To General Fund
• § 2-802 - Payment of refunds
• § 2-901 - To General Fund
• § 2-902 - Payment of refunds
• § 2-1001 - To Transportation Trust Fund
• § 2-1002 - Payment of refunds
• § 2-1101 - To refund account
• § 2-1102 - To administrative cost account
• § 2-1103 - From aviation fuel; percentage exceeding 18.5 cents per gallon
• § 2-1104 - Other distributions [Effective until July 1, 2013].
• § 2-1201 - Payment of refunds
• § 2-1202 - Payment of refunds
• § 2-1301 - To refund account
• § 2-1302 - To administrative cost account
• § 2-1303 - To General Fund [Section subject to contingent abrogation]
• § 2-1401 - To General Fund
• § 2-1402 - Payment of refunds
• § 2-1501, 2-1502 - Tax on commissions revenue distribution.
• § 2-1601 - To refund account
• § 2-1602 - To administrative cost account
• § 2-1603 - To General Fund
• § 2-1604, 2-1605 - To General Fund -- 70% distribution; to counties
• § 3-101 - Definitions
• § 3-102 - Established
• § 3-103 - Jurisdiction
• § 3-104 - Place of hearing
• § 3-105 - Miscellaneous powers and duties
• § 3-106 - Membership
• § 3-107 - Quorum for business; concurrence on appeals
• § 3-108 - Chief Judge
• § 3-109 - Clerk
• § 3-110 - Deputy clerk
• § 3-111 - Examiners
• § 3-112 - Staff
• § 3-113 - Offices
• § 4-101 - Definitions
• § 4-102 - Authorization to impose admissions and amusement tax
• § 4-103 - Limitations on authorization to tax [Effective until October 1, 2013].
• § 4-104 - Exemptions
• § 4-105 - Tax rates and additional tax
• § 4-201 - Return required
• § 4-202 - Records
• § 4-301 - Required
• § 5-101 - Definitions
• § 5-102 - Imposition of tax
• § 5-103 - Presumption of taxability; contraband alcoholic beverage; burden of proof
• § 5-104 - Exemptions
• § 5-105 - Tax rates
• § 5-201 - Required
• § 5-301 - Required; evidence of payment
• § 5-302 - Prohibited act
• § 5-303 - Tax stamps
• § 5-304 - Garrett County beer tax
• § 6-101 - Definitions
• § 6-102 - Imposition of tax
• § 6-103 - Exemptions
• § 6-104 - Tax rates
• § 6-201 - Required
• § 6-202 - Records
• § 6-301 - Required
• § 6-401 to 6-403 - Administration.
• § 6-501 - Termination of title
• § 7-101 - Definitions
• § 7-102, 7-103
• § 7-104 - Submission to board
• § 7-105 - Hearings
• § 7-106 - Powers of board; failure to obey subpoena
• § 7-107 - Determination of domicile by board
• § 7-108 - Majority vote of board prevails
• § 7-109 - Filing determination and record of proceedings
• § 7-110 - Interest and penalties
• § 7-111 - Compromise not precluded
• § 7-112 - Compensation of board and employees
• § 7-113 - Reciprocity required
• § 7-114 - Uniform interpretation
• § 7-115 - Short title
• § 7-116, 7-117
• § 7-118 - Written agreement of compromise
• § 7-119 - Filing agreements
• § 7-120 - Interest and penalties
• § 7-121 - Uniform interpretation
• § 7-122 - Short title
• § 7-201 - Definitions
• § 7-202 - Imposition of tax
• § 7-203 - Exemptions
• § 7-204 - Tax rate
• § 7-205, 7-206
• § 7-207 - In general
• § 7-208 - Concurrent absolute and less than absolute interests
• § 7-209 - Method to value concurrent absolute and less than absolute interests
• § 7-210 - Subsequent interests
• § 7-211 - Election for special valuation
• § 7-212, 7-213
• § 7-214 - Determinations by register
• § 7-215 - Tax payment in general
• § 7-216 - Person required to pay tax; source
• § 7-217 - Time of payment
• § 7-218 - Alternative payment schedule
• § 7-219 - Prepayment of tax
• § 7-220 - Effects of prepayment on subsequent invasion of corpus
• § 7-221 - Payment on disqualification of specially valued property; certificate of nondisqualification
• § 7-222, 7-223
• § 7-224 - Information report
• § 7-225 - Inventory
• § 7-226, 7-227
• § 7-228 - Estate of nonresident decedent
• § 7-229, 7-230
• § 7-231 - Administration by register
• § 7-232 - Certification of payments
• § 7-233 - Payments, commissions, and reports
• § 7-234 - Failure of register to remit taxes
• § 7-301 - Definitions
• § 7-302 - Imposition of tax
• § 7-303 - Exemption
• § 7-304 - Amount of tax
• § 7-305 - Tax return
• § 7-306 - Tax payment
• § 7-307 - Alternative payment schedule [Amendment subject to abrogation]
• § 7-308 - Maryland Uniform Estate Tax Apportionment Act
• § 7-309 - Effect of change in federal estate tax law
• § 7-401 - Definitions
• § 7-402 - Imposition of tax
• § 7-403 - Amount of tax
• § 7-404 - Value of property
• § 7-405 - Tax return
• § 7-406 - Tax payment
• § 7-501 to 7-507 - Tax on commissions of personal representatives.
• § 8-101 - Definitions
• § 8-102 - Franchise taxes
• § 8-201 - Definitions
• § 8-202 - Imposition of tax
• § 8-203 - Tax rate
• § 8-204 - Taxable net earnings -- Computation
• § 8-205 - Taxable net earnings -- International banking facilities
• § 8-206 - Taxable net earnings -- Allocation
• § 8-207 - Tax credit -- For estimated taxes
• § 8-208 - Tax credit -- For tax paid to other state
• § 8-209 - Returns and declarations
• § 8-210 - Tax payment
• § 8-211 - Administration by Department
• § 8-212 - Certifications for payment of refunds
• § 8-213 - Credit for wages and child care for qualified employment opportunity employees
• § 8-214 - Credit for wages paid pursuant to Title 6, Subtitle 3 of the Economic Development Article.
• § 8-215 - Credit for neighborhood and community assistance
• § 8-216 - Credit for wages, child care, and transportation for employees with disabilities
• § 8-217 - Credit for businesses that create jobs
• § 8-218 - Credit for employer-provided long-term care insurance
• § 8-219 - Credit for wages paid to students under work-based learning program
• § 8-220 - One Maryland Economic Development Tax Credits
• § 8-221 - Credit for commuter benefit costs
• § 8-301 - Imposition of tax
• § 8-302 - Tax rate
• § 8-303 - Credit for other taxes
• § 8-304 - Returns
• § 8-305 - Tax payment
• § 8-401 - Definitions
• § 8-402 - Imposition of tax
• § 8-403 - Tax rates
• § 8-404 - Returns and declarations
• § 8-405 - Tax payment
• § 8-406 - Credits generally
• § 8-407 - Telephone lifeline service charges
• § 8-408 - Administration by Department
• § 8-409 - Tax as customer charge
• § 8-410 - Credit for wages and child care for qualified employment opportunity employees
• § 8-411 - Credit for wages paid pursuant to Title 6, Subtitle 3 of the Economic Development Article.
• § 8-412 - Credit for neighborhood and community assistance
• § 8-413 - Credit for wages, child care, and transportation of employees with disabilities
• § 8-414 - Credit for new or expanded business premises
• § 8-415 - Credit for employer-provided long-term care insurance
• § 8-416 - Credit for wages paid to students under worked-based learning program
• § 8-417 - Credits against the public service franchise tax
• § 9-101 - Definitions
• § 9-201 - Definitions
• § 9-202 - Imposition of tax
• § 9-203 - Exceptions
• § 9-204 - Rate of tax
• § 9-205 - Interstate agreements and activities
• § 9-206
• § 9-207 - Returns -- Required
• § 9-208 - Returns -- Exceptions
• § 9-209 - Records
• § 9-210, 9-211
• § 9-212 - Determination of fuel used
• § 9-213 - Payment of tax
• § 9-214 - Credits
• § 9-215 - Time of payment
• § 9-216 - Liability for tax
• § 9-217, 9-218
• § 9-219 - Marker or permit required
• § 9-220 - Identification markers
• § 9-221 - Temporary authorization
• § 9-222 - Civilian enforcement powers
• § 9-223 - Falsification of IFTA identification marker
• § 9-301 - Definitions
• § 9-302 - Imposition of tax
• § 9-303 - Exemptions
• § 9-304 - United States
• § 9-305 - Tax rates
• § 9-306 - Tax rates -- Average annual retail price as basis [Section subject to contingent abrogation].
• § 9-307
• § 9-308 - Returns
• § 9-309 - Required records; inspection
• § 9-310 - Statement on invoice
• § 9-311 to 9-313
• § 9-314 - Payment of motor fuel tax
• § 9-315 - Discount
• § 9-316, 9-317
• § 9-318 - License required
• § 9-319 - Qualifications of applicants
• § 9-320 - Applications for licenses and exemption certificates
• § 9-321 - Issuance of licenses and exemption certificates
• § 9-322 - Scope of license and exemption certificate
• § 9-323 - Term of license and exemption certificate
• § 9-324 - Display of licenses and exemption certificates
• § 9-325 - Nonassignability of license and exemption certificate
• § 9-326 - Identification numbers
• § 9-327 - Additional duties
• § 9-328 - Denials
• § 9-329 - Hearings on denials
• § 9-330 - Cancellation of license or exemption certificate
• § 9-331 - Notice of cancellation
• § 9-332 - Judicial review
• § 9-333 - Request for voluntary cancellation
• § 9-334 - Nondischarge of liability
• § 9-335 - Surrender of bond
• § 9-336 - Coordination with Motor Vehicle Administration
• § 9-337 - Prohibited acts
• § 10-101 - Definitions
• § 10-102 - Imposition of tax -- In general
• § 10-103 - County income tax
• § 10-104 - Exemptions
• § 10-105 - State income tax rates
• § 10-106 - County income tax rate
• § 10-107 - Application of federal income tax law
• § 10-108 - Effect of amendment of Internal Revenue Code; report by Comptroller
• § 10-109 - Authorization to distribute, apportion, or allocate certain tax attributes between and among organizations
• § 10-110 - Maryland Business Tax Reform Commission.
• § 10-201 - In general
• § 10-202
• § 10-203 - In general
• § 10-204 - Additions to federal adjusted gross income -- Addbacks of federal adjustments
• § 10-205 - Additions to federal adjusted gross income -- State adjustments [Amendment subject to abrogation]
• § 10-206 - Additions to federal adjusted gross income -- Nonresidents
• § 10-207 - Subtractions from federal adjusted gross income -- In general [Amendment subject to abrogation]
• § 10-208 - Subtractions from federal adjusted gross income -- State adjustments
• § 10-209 - Subtractions from federal adjusted gross income -- Elderly or disabled individuals
• § 10-210 - Subtractions from federal adjusted gross income -- Nonresidents
• § 10-211 - Individuals other than fiduciaries
• § 10-212 - Fiduciaries
• § 10-213 - Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program
• § 10-215, 10-216
• § 10-217 - Standard deduction
• § 10-218 - Itemized deductions -- In general
• § 10-219 - Itemized deductions -- Limitation for nonresident
• § 10-220 - Itemized deductions -- Limitation for part-year resident
• § 10-221 - Effect of amendment of Internal Revenue Code; report by Comptroller
• § 10-222 - Tax preference items
• § 10-223 - Collection and compilation of data regarding elements of tax and impact
• § 10-301 - In general
• § 10-302, 10-303
• § 10-304 - In general
• § 10-305 - Additions to federal taxable income -- Addbacks of federal adjustments
• § 10-306 - Additions to federal taxable income -- State adjustments
• § 10-307 - Subtractions from federal taxable income
• § 10-308 - Additional subtractions
• § 10-309 - Electricity and gas companies
• § 10-310 - Additional modifications
• § 10-401 - Allocation of income -- For nonresident
• § 10-402 - Allocation of income -- For corporation
• § 10-403 - Allocation of interest received by financial institution from subsidiary
• § 10-501 - In general
• § 10-502 - When federal return not filed
• § 10-503 - When individual dies
• § 10-504 - Changing accounting period
• § 10-601 - Computation of State income tax -- In general
• § 10-602 - Computation of State income tax -- From income tax tables
• § 10-603 - Computation of State income tax -- In year of rate change
• § 10-604 - Computation of county income tax
• § 10-701 - Income tax withholdings and estimated tax payments made
• § 10-702 - For wages paid in enterprise zone
• § 10-703 - For tax paid by resident to another state
• § 10-704 - For earned income
• § 10-705 - Evidence of entitlement required
• § 10-706 - Effect of credit on county and State income tax computation
• § 10-707 - For residential real estate property tax
• § 10-708 - For a telecommunications business
• § 10-709 - Low income tax credit
• § 10-710 - For long-term care insurance
• § 10-711 - For wages paid under student work-based learning program [Section subject to abrogation]
• § 10-712 - For public utility companies selling electricity
• § 10-713 - Multijurisdictional electric companies
• § 10-714 - One Maryland Economic Development Tax Credits
• § 10-715 - For providing employee commuter benefits
• § 10-716 - For child care or dependent care
• § 10-717 - For certified classroom teacher or teacher at State, local, or juvenile correctional facility.
• § 10-718 - Eligible long-term care premiums
• § 10-719 - Costs of solar water heating property or photovoltaic property
• § 10-720 - Electricity produced from qualified energy resources
• § 10-721 - Qualified research and development expenses [Section subject to abrogation].
• § 10-722 - Green buildings
• § 10-723 - Preservation and conservation easements
• § 10-724 - For aquaculture oyster floats
• § 10-725 - Biotechnology investment incentive tax credit.
• § 10-726 - Cellulosic ethanol technology.
• § 10-727 - Bio-heating oil [Section subject to abrogation]
• § 10-728 - Job creation and recovery tax credit
• § 10-729 - Electric vehicle recharging equipment tax credit
• § 10-730 - Film production activity tax credit [Section subject to abrogation].
• § 10-731 - Health Enterprise Zones [Section subject to abrogation].
• § 10-732 - Security clearance administrative expenses and construction and equipment costs tax credit
• § 10-733 - Qualified vehicles. [Effective September 1, 2013].
• § 10-801 - "Individual" defined
• § 10-802, 10-803
• § 10-804 - Requirements generally; checkoff; fractional part of dollar
• § 10-805 - Individual returns -- Residents
• § 10-806 - Individual returns -- By nonresident
• § 10-807 - Individual returns -- Joint or separate return
• § 10-808 - Individual returns -- By person on behalf of individual
• § 10-809 - Individual returns -- By individual not required to file
• § 10-810 - Corporation return -- In general
• § 10-811 - Corporation return -- Affiliated corporations
• § 10-812 - Corporation return -- Exempt corporations
• § 10-813 - Fiduciary return
• § 10-814 - Partnership return
• § 10-815 - Individual declaration of estimated tax
• § 10-816 - Corporation and partnership declaration of estimated tax
• § 10-817 - Withholding returns
• § 10-818 - Public inspection of tax returns
• § 10-819 - Limited liability corporation return
• § 10-820 - Returns and declarations of individuals or partnerships
• § 10-821 - Returns and declarations of corporations
• § 10-822 - Returns on withholdings
• § 10-823 - Extensions for filing returns
• § 10-824 - Income tax return preparer requirements
• § 10-827 - Information return -- When federal information return not filed
• § 10-828 - Information return -- When federal information return filed
• § 10-829 - Copy of information return to recipient of payment
• § 10-830 - Sale of real estate by nonresident
• § 10-901 - Payment required
• § 10-902 - Payment of estimated tax
• § 10-903, 10-904
• § 10-905 - Definitions
• § 10-906 - Tax to be withheld and paid to Comptroller
• § 10-907 - Exceptions
• § 10-908 - Amount to be withheld
• § 10-909 - Withholding periods
• § 10-910 - Exemption certificate; allowable exemptions
• § 10-911 - Annual statement by employer or payor of winnings from wagering
• § 10-912 - Payments required on sale of property by nonresidents
• § 10-913 - Earned income tax credit
• § 11-101 - Definitions
• § 11-102 - Imposition of tax [Effective until October 1, 2013].
• § 11-103 - Presumption of taxability
• § 11-104 - Tax rates
• § 11-105 - Credit -- Collection and payment expense
• § 11-106 - Acknowledgement of Streamlined Sales and Use Tax Agreement
• § 11-107 - Credit -- For purchase of tangible personal property used in a manufacturing process
• § 11-108 - Prepaid telephone service
• § 11-1A-01 - Definitions
• § 11-1A-02 - Qualifying use
• § 11-1A-03 - Rate
• § 11-1A-04 - Inapplicability of Subtitle 2 exemptions
• § 11-1A-05 - Reporting requirements
• § 11-1A-06 - Comptroller to adopt regulations
• § 11-201 - Agricultural purposes and products
• § 11-202 - Cylinder demurrage charge
• § 11-203 - Dietary animal food
• § 11-204 - Exempt charitable or nonprofit sales
• § 11-205 - Flags
• § 11-206 - Food
• § 11-207 - Fuel
• § 11-208 - Interstate or foreign commerce or use in another state
• § 11-209 - Casual and isolated sale; distribution or transfer of tangible personal property
• § 11-210 - Machinery and equipment
• § 11-211 - Medicine and medical supplies; medical records; health and physical aids; hygienic aids
• § 11-212 - Mining purpose
• § 11-213 - Mobile homes
• § 11-214 - Nonresident property
• § 11-215 - Printing use and publications
• § 11-216 - Property for use in another state
• § 11-217 - Research and development purpose
• § 11-218 - Seafood harvesting purposes
• § 11-219 - Services
• § 11-220 - State or political subdivision
• § 11-221 - Taxation by other law
• § 11-222 - Testing equipment
• § 11-223 - Transportation services
• § 11-224 - Water
• § 11-225 - Computer programs
• § 11-226 - Appliances meeting certain efficiency requirements
• § 11-227 - Property or service used directly in film production activity
• § 11-228 - Tax-free period
• § 11-229 - Sale of electricity, fuel, etc.
• § 11-230 - Sale of geothermal equipment or solar energy equipment.
• § 11-231 - Lodging at corporate training center
• § 11-301 - Computation of tax
• § 11-302 - Tax stated and charged separately
• § 11-303 - Depreciation allowance
• § 11-401 - Vendor
• § 11-402 - Tax assumption prohibited
• § 11-403 - Collection from buyer
• § 11-404 - Events not affecting collection
• § 11-405 - Collection exception -- For sales through vending machines
• § 11-406 - Collection exception -- Prepayment of tax
• § 11-407 - Collection exception -- Direct pay permit for buyer
• § 11-408 - Collection exception -- When buyer required to demonstrate exemption
• § 11-409 - Rebate program for retail sales
• § 11-410 - Marina to collect tax on sale of dyed diesel fuel.
• § 11-4A-01 to 11-4A-11 - Simplified Sales and Use Tax Administration Act
• § 11-501 - Returns of buyer
• § 11-502 - Returns of vendor
• § 11-503 - Extension of time
• § 11-504 - Records
• § 11-505 - Bulk transfers
• § 11-601 - Required
• § 11-701 - Definitions
• § 11-702 - License required
• § 11-703 - Applications for license
• § 11-704 - Issuance of licenses
• § 11-705 - Scope of license
• § 11-706 - Term of license
• § 11-707 - Special license to collect tax
• § 11-708 - Display of license
• § 11-709 - Transfer of license
• § 11-710 - Denials, reprimands, suspensions, and revocations -- Grounds
• § 11-711 - Denials, reprimands, suspensions, and revocations -- Hearings
• § 11-712 - Prohibited act
• § 12-101 - Definitions
• § 12-102 - Imposition of tax
• § 12-103 - Presumption of taxability; contraband tobacco products; burden of proof
• § 12-104 - Exemptions [Effective until October 1, 2013.]
• § 12-105 - Tax rates
• § 12-201 - Returns of manufacturers and licensed storage warehouse operators
• § 12-202 - Returns of wholesalers
• § 12-203 - Records of wholesaler
• § 12-301 - "Licensed wholesaler" defined
• § 12-302 - Payment required
• § 12-303 - Purchase of tax stamps
• § 12-304 - Evidence of payment
• § 12-305 - Prohibited acts
• § 12-306 - Enforcement of tobacco tax on other tobacco products
• § 13-101 - Definitions
• § 13-102 - Unpaid tax is personal debt
• § 13-103 - Application of tax payment
• § 13-104 - Payment of taxes in immediately available funds -- In general
• § 13-105 - Payment of taxes in immediately available funds -- Regulations
• § 13-201 - "Tax information" defined
• § 13-202 - Disclosure by current and former government personnel prohibited
• § 13-203 - Exceptions to nondisclosure -- In general
• § 13-204 - Exceptions to nondisclosure -- Admissions and amusement tax information
• § 13-205 - Exceptions to nondisclosure -- Income tax information
• § 13-206 - Exceptions to nondisclosure -- Motor carrier tax information
• § 13-207 - Disclosure by income tax return preparer prohibited
• § 13-301 - Examination and audit of tax returns
• § 13-302 - Determination and enforcement
• § 13-303 - Notice and demand for return
• § 13-304 - Compelling filing of returns
• § 13-401 - Assessment when tax return filed
• § 13-402 - Assessment when tax return not filed
• § 13-403 - Admissions and amusement tax assessment when records not kept
• § 13-404 - Boxing and wrestling tax assessment when return not filed
• § 13-405 - Motor carrier tax assessment when inadequate or no records kept or no report filed
• § 13-406 - Motor fuel tax assessment when records not kept
• § 13-407 - Sales and use tax assessment when records not kept or resale certificate not obtained
• § 13-408 - Tobacco tax assessment when records not kept or tobacco tax not paid
• § 13-409 - Assessment when federal adjustment made
• § 13-410 - Notice of assessment
• § 13-411 - Tax assessments are prima facie correct
• § 13-412 - Motor fuel or sales and use tax assessment against seller and buyer
• § 13-413 - Assessment of interest, penalty, or collection fee
• § 13-501 - Definitions
• § 13-502, 13-503
• § 13-504 - Reciprocal recognition and enforcement of taxes
• § 13-505 - Restriction on judicial procedures
• § 13-506, 13-507
• § 13-508 - Admissions and amusement tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, public service company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax assessment
• § 13-509 - Correction of erroneous assessments
• § 13-510 - Appeal to Tax Court
• § 13-511 - Appeal to Court of Special Appeals from orphans' court
• § 13-512, 13-513
• § 13-514 - Exhaustion of remedies
• § 13-515 - Representation of parties
• § 13-516 - Petition and response
• § 13-517 - Amendments
• § 13-518 - Briefs and memoranda
• § 13-519 - Prompt hearing
• § 13-520 - Subpoenas for hearings
• § 13-521 - Depositions
• § 13-522 - Sanctions for noncompliance with directive of Tax Court
• § 13-523 - Conduct of proceedings
• § 13-524 - Rules of evidence
• § 13-525 - Rulings on questions of law
• § 13-526 - Submission of issues of fact for jury trial
• § 13-527 - Record of proceedings; copy of examiner's recommendation
• § 13-528 - Disposition of cases
• § 13-529 - Decision and order
• § 13-530, 13-531
• § 13-532 - Judicial review
• § 13-601 - Unpaid tax
• § 13-602 - Deficiency in estimated tax
• § 13-603 - Interest on refunds
• § 13-604 - Interest rates
• § 13-605 - Interest not charged on penalty
• § 13-606 - Waiver of interest
• § 13-701 - When return not filed or tax not paid
• § 13-702 - Underestimation of financial institution franchise, income, or public service company franchise tax
• § 13-703 - False returns
• § 13-704 - Fraudulent failure to file return
• § 13-705 - Frivolous income tax return
• § 13-706 - Failure to provide or providing false income tax withholding statement
• § 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
• § 13-708 - Noncompliance with notice and demand
• § 13-709 - Noncompliance with notice and demand for final sales and use tax assessment
• § 13-710 - Seizure of illegally manufactured distilled spirits or mash
• § 13-711 - Failure to keep tobacco tax records
• § 13-712 - Evasion of boxing and wrestling tax
• § 13-713 - Payment of financial institution franchise tax, income tax, etc., by dishonored checks
• § 13-714 - Waiver of penalty
• § 13-715 - Tax preparers -- Failure to sign or provide identification numbers.
• § 13-716 - Penalty for underpayment; calculations.
• § 13-717 - Penalty for violation of § 10-824 of this article
• § 13-801 - Priority of unpaid taxes
• § 13-802 - Failure to give notice of or unlawful transfer in bulk sale
• § 13-803 - Withholding portion of contract price of nonresident contractors pending verification of payment of taxes
• § 13-804 - Information or assistance for enforcement of tax laws.
• § 13-805 - Unpaid tax
• § 13-806 - Duration of lien
• § 13-807 - Filing, indexing, and recording
• § 13-808 - Effect as judgment lien
• § 13-809 - Priority
• § 13-810 - Enforcement by judicial proceeding
• § 13-811 - Enforcement by wage lien for income tax
• § 13-812 - Notice of tax lien sent to and attachment by financial institution holding subject property
• § 13-813, 13-814
• § 13-815 - In general
• § 13-816 - Initiation of action; compromise of claim
• § 13-817 - Attachment
• § 13-818 - Judicial proceeding
• § 13-819, 13-820
• § 13-821 - Jeopardy assessment
• § 13-822, 13-823
• § 13-824 - Authorized
• § 13-825 - Amount
• § 13-826 - Form
• § 13-827 - Notice
• § 13-828 - Hearing and determination
• § 13-829 - Time for posting security
• § 13-830 - Application of security
• § 13-831 - Release of surety
• § 13-832 - Collection fees
• § 13-833
• § 13-834 - Definitions
• § 13-835 - Seizure
• § 13-836 - Notices and delivery of seized property
• § 13-837 - Claim for return of contraband
• § 13-838 - Lien holder forfeiture procedures for seized alcoholic beverages
• § 13-839 - Hearings, and final determination on claims for return of alcoholic beverages, cigarettes, other tobacco products, or conveyances
• § 13-840 - Motor fuel
• § 13-841 - Disposition of seized property
• § 13-842 - Effect of seizure and sale
• § 13-843, 13-844
• § 13-845 - Sale of estate property
• § 13-901 - Claimants
• § 13-902 - Form of claim
• § 13-903 - Time for filing claim
• § 13-904 - Determination on claim
• § 13-905 - Payment
• § 13-906 - Inheritance or estate tax refund
• § 13-907
• § 13-908 - Abatement
• § 13-909 - Offsets
• § 13-910, 13-911
• § 13-912 - Definitions
• § 13-913 - Referral of debt to Central Collection Unit for withholding
• § 13-914 - Pre-certification notice
• § 13-915 - Certification to Comptroller; withholding of refund
• § 13-916 - Investigation
• § 13-917 - Hearing; appeal
• § 13-918 - Order of honoring requests
• § 13-919 - Regulations
• § 13-920 - Definitions
• § 13-921 - Withholding of refund
• § 13-922 - Certification of liability
• § 13-923, 13-924
• § 13-925 - Definitions.
• § 13-926 - Certification and request for withholding; exceptions; priorities.
• § 13-927 - Contents of certification; procedure; joint returns.
• § 13-928, 13-929
• § 13-930 - Definitions.
• § 13-931 - In general.
• § 13-932 - Procedure for payment or withholding.
• § 13-933, 13-934
• § 13-935 - Definitions [Part subject to abrogation]
• § 13-936 - Applicability [Part subject to abrogation]
• § 13-937 - Certification of outstanding warrant; withholding refund [Part subject to abrogation]
• § 13-938 - In general [Part subject to abrogation]
• § 13-939 - Order of withholding and payment of amounts [Part subject to abrogation]
• § 13-940 - Reports [Effective July 1, 2013] [Part subject to abrogation].
• § 13-1001 - Willful failure to file return
• § 13-1002 - Willfully filing false return
• § 13-1003 - Willfully making false statement or misleading omission
• § 13-1004 - False return or false claim for refund by income tax return preparer
• § 13-1005 - Willful failure to pay admissions and amusement tax or boxing and wrestling tax
• § 13-1006 - Willful failure to collect or pay over sales and use tax
• § 13-1007 - Violations of income tax withholding requirements
• § 13-1008 - Willful failure to keep records
• § 13-1009 - Evasion of alcoholic beverage tax
• § 13-1010 - Willful evasion of sales and use tax
• § 13-1011 - Counterfeiting alcoholic beverage tax stamps
• § 13-1012 - False tobacco tax stamps; unauthorized use or purchase of stamps
• § 13-1013 - Willful possession, sale, or offer to sell alcoholic beverage on which tax is not paid
• § 13-1014 - Willful possession, sale, or offer to sell unstamped or improperly stamped cigarettes
• § 13-1015 - Willful transportation of unstamped cigarettes [Effective until October 1, 2013.]
• § 13-1016 - Engaging in business without sales and use tax license
• § 13-1017 - Holding out to public that vendor assumes or absorbs sales and use tax
• § 13-1018 - Unlawful disclosure by current or former government personnel
• § 13-1019 - Unlawful disclosure of income tax return preparer
• § 13-1020 - Other violations of alcoholic beverage, boxing and wrestling, or motor carrier tax laws
• § 13-1021 - Violation of alcoholic beverage tax regulation
• § 13-1022 - Failure to take action required by Comptroller
• § 13-1023 - Negligent failure to provide information
• § 13-1024 - Willful failure to provide information
• § 13-1025 - Assaulting tax collector or bidder
• § 13-1026 - Negligent failure of governmental officer or employee to perform duty
• § 13-1027 - Willful failure of governmental officer or employee to perform duty
• § 13-1028 - Willful failure to pay Garrett County beer tax
• § 13-1029 - Violation of motor fuel tax provisions
• § 13-1030 - False or fraudulent claims for refunds of motor fuel tax
• § 13-1031 - Engaging in motor fuel business without a license
• § 13-1101 - Time for assessment of financial institution franchise or income tax
• § 13-1102 - Time for action to recover taxes
• § 13-1103 - Time for collections
• § 13-1104 - Time for filing claims for refund