State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-4
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Section 13-404 - [Repealed].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.
State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-4
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Section 13-404 - [Repealed].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.
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