1. (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. (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.

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:

Added as Tax-General § 13-304 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-303 and amended by Acts 1988, c. 569, § 1.

Formerly Art. 81, § 132.