Assessments

  1. Law
  2. Maryland Code
  3. General
  4. Procedure
  5. Assessments

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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
13-405

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