Section 13-1031 – Engaging in Motor Fuel Business Without a License
A person who engages in the business of a dealer, a distributor, a special fuel seller, a special fuel user, or a turbine fuel seller without a license or receives, sells, or transfers motor fuel in violation of § 9-337 of this article is guilty of a misdemeanor and, on conviction, is subject to a […]
Section 13-1101 – Time for Assessment of Financial Institution Franchise or Income Tax
(a) Except as otherwise provided in this section, an assessment of financial institution franchise tax, public service company franchise tax, income tax, or estate tax may not be made after 3 years from the later of: (1) the date that the return is filed; or (2) the date that the return is due. (b) An assessment of digital advertising […]
Section 13-1102 – Time for Action to Recover Taxes
(a) Except as provided in subsection (b) of this section, an action to recover admissions and amusement tax, boxing and wrestling tax, motor fuel tax, or sales and use tax may not be brought after 4 years from the date on which the tax is due. (b) (1) (i) An action to recover admissions and amusement tax, boxing and […]
Section 13-1103 – Time for Collections
(a) Except as otherwise provided in this section, a tax imposed under this article may not be collected after 10 years from the date the tax is due. (b) If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete […]
Section 13-1104 – Time for Filing Claims for Refund
(a) Except as otherwise provided in this section, a claim for refund under this article may not be filed after 3 years from the date the tax, interest, or penalty was paid. (b) A claim for refund of alcoholic beverage tax may not be filed after: (1) 90 days from the date of purchase or invoice of exempt […]
Section 13-1023 – Negligent Failure to Provide Information
(a) A person who negligently or without reasonable cause fails to provide any information as required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500. (b) This section does not apply to: (1) the alcoholic beverage tax; (2) the Maryland estate tax; or (3) the Maryland generation-skipping transfer tax.
Section 13-1024 – Willful Failure to Provide Information
(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information is guilty of a misdemeanor and, on conviction, is subject to a […]
Section 13-1025 – Assaulting Tax Collector or Bidder
(a) A person who assaults a tax collector who is performing an official duty is guilty of a crime and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both. (b) A person who assaults another person to prevent that person from bidding at a tax collector’s sale or […]
Section 13-1026 – Negligent Failure of Governmental Officer or Employee to Perform Duty
An employee or officer of the State, a county, or a municipal corporation who negligently fails to perform a duty or to do any act required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000.
Section 13-1027 – Willful Failure of Governmental Officer or Employee to Perform Duty
An employee or officer of the State, a county, or a municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 […]