(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 […]
(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 […]
(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 […]
(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 […]
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.
(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 […]
(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 […]
(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 […]
A tax collector shall mail a notice of assessment under this title to the person or governmental unit against which an assessment is made.
An assessment of tax under this article is prima facie correct.
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 […]
(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.
