TITLE 13 - PROCEDURE
- Subtitle 1 - Definitions; General Provisions
- Subtitle 2 - Confidentiality
- Section 13-201 - "Tax information" defined.
- Section 13-202 - Disclosure by current and former government personnel prohibited.
- Section 13-203 - Exceptions to nondisclosure - In general.
- Section 13-204 - Exceptions to nondisclosure - Admissions and amusement tax information.
- Section 13-205 - Exceptions to nondisclosure - Income tax information.
- Section 13-206 - Exceptions to nondisclosure - Motor carrier tax information.
- Section 13-207 - Disclosure by income tax return preparer prohibited.
- Subtitle 3 - Determination of Tax and Enforcement
- Subtitle 4 - Assessments
- Section 13-401 - Assessment when tax return filed.
- Section 13-402 - Assessment when tax return not filed.
- Section 13-403 - Admissions and amusement tax assessment when records not kept.
- Section 13-404 - [Repealed].
- Section 13-405 - Motor carrier tax assessment when inadequate or no records kept or no report filed.
- Section 13-406 - Motor fuel tax assessment when records not kept.
- Section 13-407 - Sales and use tax assessment when records not kept or resale certificate not obtained.
- Section 13-408 - Tobacco tax assessment when records not kept or tobacco tax not paid.
- Section 13-409 - Assessment when federal adjustment made.
- Section 13-410 - Notice of assessment.
- Section 13-411 - Tax assessments are prima facie correct.
- Section 13-412 - Motor fuel or sales and use tax assessment against seller and buyer.
- Section 13-413 - Assessment of interest, penalty, or collection fee.
- Subtitle 5 - Appeals and Judicial Procedures Generally
- Section 13-501 - Definitions.
- Section 13-502 - , 13-503. [Reserved].
- Section 13-504 - Reciprocal recognition and enforcement of taxes.
- Section 13-505 - Restriction on judicial procedures.
- Section 13-506 - , 13-507. [Reserved].
- Section 13-508 - Admissions and amusement tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, public service company franchise tax, financial institution franchise tax, sales
- Section 13-509 - Correction of erroneous assessments.
- Section 13-510 - Appeal to Tax Court.
- Section 13-511 - Appeal to Court of Special Appeals from orphans' court.
- Section 13-512 - , 13-513. [Reserved].
- Section 13-514 - Exhaustion of remedies.
- Section 13-515 - Representation of parties.
- Section 13-516 - Petition and response.
- Section 13-517 - Amendments.
- Section 13-518 - Briefs and memoranda.
- Section 13-519 - Prompt hearing.
- Section 13-520 - Subpoenas for hearings.
- Section 13-521 - Depositions.
- Section 13-522 - Sanctions for noncompliance with directive of Tax Court.
- Section 13-523 - Conduct of proceedings.
- Section 13-524 - Rules of evidence.
- Section 13-525 - Rulings on questions of law.
- Section 13-526 - Submission of issues of fact for jury trial.
- Section 13-527 - Record of proceedings; copy of examiner's recommendation.
- Section 13-528 - Disposition of cases.
- Section 13-529 - Decision and order.
- Section 13-530 - , 13-531. [Reserved].
- Section 13-532 - Judicial review.
- Subtitle 6 - Interest
- Subtitle 7 - Penalties
- Section 13-701 - When return not filed or tax not paid.
- Section 13-702 - Underestimation of financial institution franchise, income, or public service company franchise tax.
- Section 13-703 - False returns.
- Section 13-704 - Fraudulent failure to file return.
- Section 13-705 - Frivolous income tax return.
- Section 13-706 - Failure to provide or providing false income tax withholding statement.
- Section 13-707 - License revocation for failure to withhold and pay income tax or failure to file return and pay motor carrier tax, or failure to pay tax, fee, penalty, or interest assessment of Motor
- Section 13-708 - Noncompliance with notice and demand.
- Section 13-709 - Noncompliance with notice and demand for final sales and use tax assessment.
- Section 13-710 - Seizure of illegally manufactured distilled spirits or mash.
- Section 13-711 - Failure to keep tobacco tax records.
- Section 13-712 - Evasion of boxing and wrestling tax.
- Section 13-713 - Payment of financial institution franchise tax, income tax, etc., by dishonored checks.
- Section 13-714 - Waiver of penalty.
- Section 13-715 - Tax preparers - Failure to sign or provide identification numbers.
- Section 13-716 - Penalty for underpayment; calculations.
- Section 13-717 - Penalty for violation of § 10-824 of this article.
- Subtitle 8 - Collections
- Section 13-801 - Priority of unpaid taxes.
- Section 13-802 - Failure to give notice of or unlawful transfer in bulk sale.
- Section 13-803 - [Repealed].
- Section 13-804 - Information or assistance for enforcement of tax laws.
- Section 13-805 - Unpaid tax.
- Section 13-806 - Duration of lien.
- Section 13-807 - Filing, indexing, and recording.
- Section 13-808 - Effect as judgment lien.
- Section 13-809 - Priority.
- Section 13-810 - Enforcement by judicial proceeding.
- Section 13-811 - Enforcement by wage lien for income tax.
- Section 13-812 - Notice of tax lien sent to and attachment by financial institution holding subject property.
- Section 13-813 - , 13-814. [Reserved].
- Section 13-815 - In general.
- Section 13-816 - Initiation of action; compromise of claim.
- Section 13-817 - Attachment.
- Section 13-818 - Judicial proceeding.
- Section 13-819 - , 13-820. [Reserved].
- Section 13-821 - Jeopardy assessment.
- Section 13-822 - , 13-823. [Reserved].
- Section 13-824 - Authorized.
- Section 13-825 - Amount [Subject to amendment effective May 1, 2011].
- Section 13-826 - Form.
- Section 13-827 - Notice.
- Section 13-828 - Hearing and determination.
- Section 13-829 - Time for posting security.
- Section 13-830 - Application of security.
- Section 13-831 - Release of surety.
- Section 13-832 - Collection fees.
- Section 13-833 - [Reserved].
- Section 13-834 - Definitions.
- Section 13-835 - Seizure.
- Section 13-836 - Notices and delivery of seized property.
- Section 13-837 - Claim for return of contraband.
- Section 13-838 - Lien holder forfeiture procedures for seized alcoholic beverages.
- Section 13-839 - Hearings, and final determination on claims for return of alcoholic beverages, cigarettes, other tobacco products, or conveyances.
- Section 13-840 - Motor fuel.
- Section 13-841 - Disposition of seized property.
- Section 13-842 - Effect of seizure and sale.
- Section 13-843 - , 13-844. [Reserved].
- Section 13-845 - Sale of estate property.
- Subtitle 9 - Refunds and Offsets
- Section 13-901 - Claimants.
- Section 13-902 - Form of claim.
- Section 13-903 - Time for filing claim.
- Section 13-904 - Determination on claim.
- Section 13-905 - Payment [Subject to amendment effective January 1, 2011].
- Section 13-906 - Inheritance or estate tax refund.
- Section 13-907 - [Reserved].
- Section 13-908 - Abatement.
- Section 13-909 - Offsets.
- Section 13-910 - , 13-911. [Reserved].
- Section 13-912 - Definitions.
- Section 13-913 - Referral of debt to Central Collection Unit for withholding.
- Section 13-914 - Pre-certification notice.
- Section 13-915 - Certification to Comptroller; withholding of refund.
- Section 13-916 - Investigation.
- Section 13-917 - Hearing; appeal.
- Section 13-918 - Order of honoring requests.
- Section 13-919 - Regulations.
- Section 13-920 - Definitions.
- Section 13-921 - Withholding of refund.
- Section 13-922 - Certification of liability.
- Section 13-923 - , 13-924 [Reserved].
- Section 13-925 - Definitions.
- Section 13-926 - Certification and request for withholding; exceptions; priorities.
- Section 13-927 - Contents of certification; procedure; joint returns.
- Section 13-928 - , 13-929. [Reserved].
- Section 13-930 - Definitions.
- Section 13-931 - In general.
- Section 13-932 - Procedure for payment or withholding.
- Subtitle 10 - Crimes and Offenses
- Section 13-1001 - Willful failure to file return.
- Section 13-1002 - Willfully filing false return.
- Section 13-1003 - Willfully making false statement or misleading omission.
- Section 13-1004 - False return or false claim for refund by income tax return preparer.
- Section 13-1005 - Willful failure to pay admissions and amusement tax or boxing and wrestling tax.
- Section 13-1006 - Willful failure to collect or pay over sales and use tax.
- Section 13-1007 - Violations of income tax withholding requirements.
- Section 13-1008 - Willful failure to keep records.
- Section 13-1009 - Evasion of alcoholic beverage tax.
- Section 13-1010 - Willful evasion of sales and use tax.
- Section 13-1011 - Counterfeiting alcoholic beverage tax stamps.
- Section 13-1012 - False tobacco tax stamps; unauthorized use or purchase of stamps.
- Section 13-1013 - Willful possession, sale, or offer to sell alcoholic beverage on which tax is not paid.
- Section 13-1014 - Willful possession, sale, or offer to sell unstamped or improperly stamped cigarettes.
- Section 13-1015 - Willful transportation of unstamped cigarettes [Subject to amendment effective May 1, 2011].
- Section 13-1016 - Engaging in business without sales and use tax license.
- Section 13-1017 - Holding out to public that vendor assumes or absorbs sales and use tax.
- Section 13-1018 - Unlawful disclosure by current or former government personnel.
- Section 13-1019 - Unlawful disclosure of income tax return preparer.
- Section 13-1020 - Other violations of alcoholic beverage, boxing and wrestling, or motor carrier tax laws.
- Section 13-1021 - Violation of alcoholic beverage tax regulation.
- Section 13-1022 - Failure to take action required by Comptroller.
- Section 13-1023 - Negligent failure to provide information.
- Section 13-1024 - Willful failure to provide information.
- Section 13-1025 - Assaulting tax collector or bidder.
- Section 13-1026 - Negligent failure of governmental officer or employee to perform duty.
- Section 13-1027 - Willful failure of governmental officer or employee to perform duty.
- Section 13-1028 - [Repealed].
- Section 13-1029 - Violation of motor fuel tax provisions.
- Section 13-1030 - False or fraudulent claims for refunds of motor fuel tax.
- Section 13-1031 - Engaging in motor fuel business without a license.
- Subtitle 11 - Limitations