Md. Code Ann., Tax-Gen. § 13-412
Joint assessment of motor fuel tax or sales and use tax
Effective Jan 1, 1989Added as Tax-General § 13-413 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-412 by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 3.State of Maryland
- (1) the Comptroller may make an assessment against both; and
- (2) the assessment under item (1) of this section against either the seller or buyer does not bar an assessment against the other for the same tax or any part that has not been paid.
If both the seller and buyer are liable for payment of the motor fuel tax or the sales and use tax:
Added as Tax-General § 13-413 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-412 by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 3.
Formerly Art. 56, § 137; Art. 81, §§ 344, 399.