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Maryland Code

4

Assessments

State of Maryland

13-401Tax deficiency assessments 13-402Tax assessment when return not filed 13-403Tax assessment when records not kept 13-404Repealed by Acts 1994, c. 692, § 1, eff. Oct. 1, 1994 13-405Computation of motor carrier tax 13-406Computation of motor fuel tax 13-407Computation of sales and use tax 13-408Computation of tobacco tax 13-409Assessment when federal adjustment made 13-410Assessment notice 13-411Assessment prima facie correct 13-412Joint assessment of motor fuel tax or sales and use tax 13-413Assessment and collection of interest and penalties