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U.S. State Codes
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Maryland
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Tax - General
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Title 13 - Procedure
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Subtitle 4 - Assessments
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
§ 13-405. 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