§ 13-401 Assessment when tax return filed
§ 13-402 Assessment when tax return not filed
§ 13-403 Admissions and amusement tax assessment when records not kept
§ 13-405 Motor carrier tax assessment when inadequate or no records kept or no report filed
§ 13-406 Motor fuel tax assessment when records not kept
§ 13-407 Sales and use tax assessment when records not kept or resale certificate not obtained
§ 13-408 Tobacco tax assessment when records not kept or tobacco tax not paid
§ 13-409 Assessment when federal adjustment made
§ 13-410 Notice of assessment
§ 13-411 Tax assessments are prima facie correct
§ 13-412 Motor fuel or sales and use tax assessment against seller and buyer
§ 13-413 Assessment of interest, penalty, or collection fee

Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 4 - Assessments

  • including: means includes or including by way of illustration and not by way of limitation. See
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See