State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-3 > 13-303§ 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 tax within 10 days after the date on which the notice is mailed; and
(2) for any other tax, to file the return and to pay the tax within 30 days after the date on which the notice is mailed.
[An. Code 1957, art. 81, § 132; 1988, ch. 2, § 1; ch. 569, § 1.]
