Section 13-403 – Admissions and Amusement Tax Assessment When Records Not Kept
(a) If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may: (1) compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and (2) assess the tax due. (b) If a person or governmental unit fails to […]
Section 13-511 – Appeal to Court of Special Appeals From Orphans’ Court
A register, on behalf of the State, or a person in interest may appeal to the Court of Special Appeals from an order or determination of an orphans’ court or a court exercising the jurisdiction of the orphans’ court that relates to the inheritance tax.
Section 13-405 – Motor Carrier Tax Assessment When Inadequate or No Records Kept or No Report Filed
(a) If a person keeps records that do not contain the information required in § 9-209 of this article, the Comptroller may: (1) compute the motor carrier tax by using a miles per gallon factor based on the best information in the possession of the Comptroller; and (2) assess the tax due. (b) If a person fails to keep […]
Section 13-514 – Exhaustion of Remedies
Unless a person has exhausted all available administrative remedies before the appropriate tax determining agency, the person may not appeal to the Tax Court.
Section 13-406 – Motor Fuel Tax Assessment When Records Not Kept
If a person fails to keep the records required under § 9-309 of this article, the Comptroller may: (1) compute the motor fuel tax due by using the best information in the possession of the Comptroller; and (2) assess the tax due.
Section 13-515 – Representation of Parties
(a) An individual may appear before the Tax Court without a lawyer. (b) The following individuals may represent the persons indicated without a lawyer before the Tax Court: (1) a partner for the partnership; and (2) a corporate officer for the corporation. (c) Any person or governmental unit may be represented before the Tax Court by a lawyer who is […]
Section 13-407 – Sales and Use Tax Assessment When Records Not Kept or Resale Certificate Not Obtained
(a) If a person or governmental unit fails to keep the records required under § 11-504 of this article, the Comptroller may: (1) compute the sales and use tax by using a factor that the Comptroller develops by: (i) a survey of the business of the person or governmental unit, including any available records; (ii) a survey of other […]
Section 13-516 – Petition and Response
(a) To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly: (1) the nature of the case; (2) the facts on which the appeal is based; and (3) each question presented for review by the Tax Court. (b) An opposing party shall respond in accordance with the […]
Section 13-408 – Tobacco Tax Assessment When Records Not Kept or Tobacco Tax Not Paid
(a) If the Comptroller determines that a person has failed to keep the records of out-of-state cigarette or other tobacco product sales required under § 12-203 of this article, the Comptroller shall: (1) compute the tobacco tax as if the cigarettes or other tobacco products were sold in the State; and (2) assess the tax due. (b) If the […]
Section 13-409 – Assessment When Federal Adjustment Made
(a) If the Internal Revenue Service issues a final determination that increases federal taxable income, federal estate, or federal generation–skipping transfer tax reported on a federal return, the tax collector shall assess the financial institution franchise tax, public service company franchise tax, income tax, Maryland estate tax, or Maryland generation–skipping transfer tax on the increase in […]