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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 3 - Determination of Tax and Enforcement
§ 13-303. Notice and demand for return
Universal Citation: MD Tax-Gen Code § 13-303 (2017)
- If a person or governmental unit fails to file a tax return as required under this article, the tax collector shall mail the person or governmental unit a notice and demand for the return that requires the person or governmental unit:
- (1) for the sales and use tax, to file the return and to pay the tax within 10 days after the date on which the notice is mailed; and
- (2) for any other tax, to file the return and to pay the tax within 30 days after the date on which the notice is mailed.
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