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 13-203 – Exceptions to Nondisclosure — in General
(a) (1) In this subsection, “taxing official” means: (i) a unit or official of another state whom the laws of that state charge with the imposition, assessment, or collection of state taxes; (ii) an employee of the United States Treasury Department; (iii) a collector of United States taxes; or (iv) a United States Department of Justice attorney, including a United States […]
Section 13-204 – Exceptions to Nondisclosure — Admissions and Amusement Tax Information
In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller shall allow: (1) the treasurer or finance officer of a county or municipal corporation to inspect the admissions and amusement tax return of a business, including a governmental unit, located in the county or municipal corporation; and (2) the Maryland Stadium Authority to […]
Section 13-205 – Exceptions to Nondisclosure — Taxpayer Identity Information
(a) In this section, “taxpayer identity information” means a taxpayer’s: (1) name; (2) address; and (3) identifying number, as described in § 6109 of the Internal Revenue Code. (b) (1) In addition to a disclosure allowed in § 13-203 of this subtitle, the Comptroller may disclose taxpayer identity information that relates to the taxes administered by the Comptroller under § 2-102 […]
Section 13-206 – Exceptions to Nondisclosure — Motor Carrier Tax Information
In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller may make an agreement with the appropriate authority of any other state that has laws similar to the motor carrier tax laws for cooperative audits of motor carrier tax returns and reports.
Section 13-207 – Disclosure by Income Tax Return Preparer Prohibited
(a) In this section, “income tax return preparer” means a person who: (1) prepares or helps to prepare federal or State income tax returns for compensation; or (2) advertises or publicizes that the person prepares or helps to prepare federal or State income tax returns. (b) An income tax return preparer may not disclose any information that the preparer […]
Section 13-301 – Examination and Audit of Tax Returns
A tax collector may examine or audit a tax return filed with the tax collector.
Section 13-302 – Determination and Enforcement
(a) To determine whether a tax return is correct or otherwise to enforce a provision of this article, a tax collector may: (1) examine any records or other data that may be relevant or material to the matters required to be included in a tax return; (2) conduct an investigation; (3) hold a hearing; (4) administer oaths; (5) take testimony and […]
Section 13-303 – Notice and Demand for Return
If a person or governmental unit fails to file a tax return as required under this article, the tax collector shall mail the person or governmental unit a notice and demand for the return that requires the person or governmental unit: (1) for the sales and use tax, to file the return and to pay the […]