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 […]
Section 13-410 – Notice of Assessment
A tax collector shall mail a notice of assessment under this title to the person or governmental unit against which an assessment is made.
Section 13-411 – Tax Assessments Are Prima Facie Correct
An assessment of tax under this article is prima facie correct.
Section 13-412 – Motor Fuel or Sales and Use Tax Assessment Against Seller and Buyer
If both the seller and buyer are liable for payment of the motor fuel tax or the sales and use tax: (1) the Comptroller may make an assessment against both; and (2) the assessment under item (1) of this section against either the seller or buyer does not bar an assessment against the other for the same […]
Section 13-413 – Assessment of Interest, Penalty, or Collection Fee
(a) Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax. (b) For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.
Section 13-501 – Definitions
(a) In this subtitle the following words have the meanings indicated. (b) “Tax Court” means the Maryland Tax Court. (c) (1) “Tax determining agency” means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the […]
Section 13-504 – Reciprocal Recognition and Enforcement of Taxes
(a) In this section, “state tax”: (1) means a tax that is lawfully imposed by another state and is similar to a tax imposed under this article; and (2) includes interest and penalties on the tax. (b) A court of this State shall recognize and enforce the liability for a state tax if the state that imposes the tax […]
Section 13-505 – Restriction on Judicial Procedures
A court may not issue an injunction, writ of mandamus, or other process against the State or any officer or employee of the State to enjoin or prevent the assessment or collection of a tax under this article.
Section 13-508 – Applications for Revision of Assessment or Claim for Refund
(a) Within 30 days after the date on which a notice of assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, public service company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental […]