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2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 4 - Assessments
- § 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
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