Section 13-706.1 – Failure to Provide or Providing False Withholding Reconciliation Report
If a person is required to provide an annual withholding reconciliation report under § 10–911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully: (1) fails to provide a required annual withholding reconciliation report; or (2) provides a false annual withholding reconciliation report.
Section 13-707 – License Revocation for Failure to Withhold and Pay Income Tax or Failure to File Return and Pay Motor Carrier Tax, or Failure to Pay Tax, Fee, Penalty, or Interest Assessment of Motor Vehicle Administration
(a) If an employer or payor, as defined in § 10-905 of this article, willfully fails to withhold or pay over the income tax as required in Title 10 of this article, the Comptroller may suspend or revoke any business license issued by the State to the employer or payor. (b) If a motor carrier fails to […]
Section 13-529 – Decision and Order
(a) In each appeal, the Tax Court shall issue a written order that sets forth its decision. (b) Each order of the Tax Court shall be filed with its clerk. (c) The clerk of the Tax Court shall certify the order in an appeal and mail a copy of the certified order to: (1) each party to the appeal; […]
Section 13-532 – Judicial Review
(a) (1) A final order of the Tax Court is subject to judicial review as provided for contested cases in §§ 10-222 and 10-223 of the State Government Article. (2) Any party to the Tax Court proceeding, including a governmental unit, may appeal a final order of the Tax Court to the circuit court. (b) When an order of […]
Section 13-601 – Unpaid Tax
(a) Except as otherwise provided in this section, if a person or governmental unit fails to pay a tax imposed under this article on or before the date on which the tax is due, the tax collector shall assess interest on the unpaid tax from the due date to the date on which the tax is […]
Section 13-602 – Deficiency in Estimated Tax
(a) Except as provided in subsections (b) and (c) of this section, a tax collector shall assess interest on unpaid tax from the due date to the date on which the tax is paid if a person who is required to estimate and pay digital advertising gross revenues tax, financial institution franchise tax, public service company […]
Section 13-517 – Amendments
The Tax Court may require or, on request of a party, allow an amendment to a pleading or motion.
Section 13-603 – Interest on Refunds
(a) Except as otherwise provided in this section, if a claim for refund under § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title is approved, the tax collector shall pay interest on the refund from the 45th day after the claim is filed in the manner required in Subtitle 9 of this title to […]
Section 13-518 – Briefs and Memoranda
The Tax Court may require or, on request of a party, allow a party to file a brief or memorandum.
Section 13-604 – Interest Rates
(a) The rate of interest for each month or fraction of a month is the percent equal to one–twelfth of the annual interest rate that the Comptroller sets for the calendar year under subsection (b) of this section. (b) On or before October 1 of each year, the Comptroller shall set the annual interest rate for the […]