§ 13-301

Md. Code Ann., Tax-Gen. § 13-301

Examination or audit of tax returns

Effective Jan 1, 1989Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1.State of Maryland

A tax collector may examine or audit a tax return filed with the tax collector.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1.