Maryland Code, TAX – GENERAL 13-821
Terms Used In Maryland Code, TAX - GENERAL 13-821
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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
(b) The tax collector shall mail to the person required to pay the tax a notice of jeopardy assessment that states:
(1) the findings about the jeopardy of tax collection;
(2) the amount of the assessment; and
(3) a demand that the person immediately:
(i) pay the assessment; or
(ii) submit evidence that collection of the tax is not in jeopardy.
(c) The findings of the tax collector about the jeopardy of tax collection are final and conclusive.
(d) If, within the 10 days after a notice of jeopardy assessment is mailed, a person fails to comply with the notice, the tax collector may take any action to collect the unpaid tax as authorized under this title.