Section 12-304 – Evidence of Payment
(a) A manufacturer that pays the tobacco tax shall indicate prominently on each package of cigarettes that: (1) the package contains sample cigarettes that are not for sale; and (2) all applicable tobacco taxes on those cigarettes have been paid. (b) (1) Except as provided in subsection (c) of this section, within 72 hours after receiving cigarettes in the State […]
Section 13-304 – Compelling Filing of Returns
If a person fails to comply with a notice and demand for a return the tax collector: (1) may compel the person to make the return; and (2) if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.
Section 12-305 – Prohibited Acts
(a) Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State. (b) A person may not make, cause to be made, or procure an altered or counterfeited tax stamp. (c) A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.
Section 13-401 – Assessment When Tax Return Filed
(a) Except as provided in subsection (b) of this section, if a tax collector examines or audits a return and determines that the tax due exceeds the amount shown on the return, the tax collector shall assess the deficiency. (b) A tax collector shall allow a credit against any sales and use tax deficiency that would otherwise […]
Section 13-102 – Unpaid Tax Is Personal Debt
(a) Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax. (b) Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.
Section 13-402 – Assessment When Tax Return Not Filed
(a) If a notice and demand for a return is made under § 13–303 of this title and the person or governmental unit fails to file the return, the tax collector shall: (1) except as otherwise provided in this section: (i) compute the tax by using the best information in the possession of the tax collector; and (ii) assess […]
Section 13-103 – Application of Tax Payment
(a) A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax. (b) This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.
Section 13-104 – Payment of Taxes in Immediately Available Funds — in General
(a) (1) Subject to the approval of the Treasurer and subject to the limitation under paragraph (2) of this subsection, the Comptroller or the Department may provide by regulation for the payment of any unpaid tax liability in connection with a tax return, report, or other document required to be filed with the Comptroller or the Department […]
Section 13-105 – Payment of Taxes in Immediately Available Funds — Regulations
Subject to the approval of the Treasurer, the Comptroller by regulation may provide for payment in funds that are immediately available to the State of any delinquent unpaid tax liability for: (1) income tax withheld by an employer; (2) income tax from a corporation; or (3) sales and use tax.
Section 13-201 – “Tax Information” Defined
In this subtitle, “tax information” means: (1) the amount of income or any other particulars disclosed in a tax return required under this article, if the return contains return information, as defined in § 6103 of the Internal Revenue Code; (2) any return information, as defined in § 6103 of the Internal Revenue Code, required to be […]