Md. Code Ann., Tax-Gen. § 13-411
An assessment of tax under this article is prima facie correct.
Added as Tax-General § 13-412 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-411 by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 3.
Formerly Art. 81, § 478.