reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  12-202 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 2 - Returns and Records|Section 12-202 - Returns of Wholesalers

    (a)    A wholesaler shall complete and file with the Comptroller a tobacco tax return:        (1)    for cigarettes:            (i)    on or before the 21st day of the month that follows the month in which the wholesaler has the first possession, in the State, of unstamped cigarettes for which tax stamps are required; and            (ii)    if the Comptroller so specifies, by regulation, on other dates for each month in which the wholesaler does not have the first possession of any unstamped cigarettes in the State; and        (2)    for other tobacco products, on or before the 21st day of the month that follows the month in which the wholesaler has possession of other tobacco products on which the tobacco tax has not been paid.    (b)    Each return shall state the quantity of cigarettes or the wholesale price of other tobacco products sold during the period that the return covers.
MD. Tax - General Code Ann. §  12-203 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 2 - Returns and Records|Section 12-203 - Records of Wholesaler

    (a)    Each wholesaler shall:        (1)    keep an invoice for each purchase of tax stamps;        (2)    maintain a daily record of the tax stamps affixed to cigarette packages; and        (3)    maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State.    (b)    A wholesaler shall:        (1)    keep the records required under subsection (a) of this section for a period of 6 years or for a shorter period that the Comptroller authorizes; and        (2)    allow the Comptroller to examine the records.
MD. Tax - General Code Ann. §  12-301 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 3 - Tax Payment|Section 12-301 - "Licensed Wholesaler" Defined

    In this subtitle, “licensed wholesaler” means a wholesaler who is licensed under Title 16, Subtitle 2 of the Business Regulation Article to act as a wholesaler or under Title 16.5, Subtitle 2 of the Business Regulation Article to act as an other tobacco products wholesaler.
MD. Tax - General Code Ann. §  12-302 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 3 - Tax Payment|Section 12-302 - Out-of-State Seller of Pipe Tobacco or Premium Cigars

    (a)    A manufacturer of sample cigarettes shall pay the tobacco tax on those cigarettes distributed in the State without charge, in the manner that the Comptroller requires by regulation, with the return that covers the period in which the manufacturer distributed those cigarettes.    (b)    The wholesaler who first possesses in the State unstamped cigarettes for which tax stamps are required shall pay the tobacco tax on those cigarettes by buying and affixing tax stamps.    (c)    The tobacco tax on other tobacco products shall be paid by the wholesaler who sells the other tobacco products to a retailer in the State.    (d)    (1)    A licensed other tobacco products retailer or a licensed tobacconist shall pay the tobacco tax on other tobacco products on which the tobacco tax has not been paid by filing a quarterly tax return, with any supporting schedules, on forms provided by the Comptroller on the following dates covering tax liabilities in the preceding quarter:            (i)    January 21;            (ii)    April 21;            (iii)    July 21; and            (iv)    October 21.        (2)    A licensed other tobacco products retailer or a licensed tobacconist required to file a tax return under paragraph (1) of this subsection shall pay a tobacco tax at the rate provided in § 12–105(b) of this title based on the invoice amount charged by the licensed other tobacco products manufacturer, exclusive of any discount, trade allowance, rebate, or other reduction.    (e)    An out–of–state seller shall pay the tobacco tax on pipe tobacco or premium cigars on which the tobacco tax has not been paid.
MD. Tax - General Code Ann. §  12-303 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 3 - Tax Payment|Section 12-303 - Purchase of Tax Stamps

    (a)    (1)    A licensed wholesaler may buy tax stamps, in the manner and at the time that the Comptroller requires by regulation.        (2)    Tax stamps may not be bought from a person other than the Comptroller unless the buyer:            (i)    has written permission from the Comptroller to do so; or            (ii)    is acting in accordance with the regulations of the Comptroller for stamping floor stock.    (b)    The Comptroller shall allow a licensed wholesaler a discount of 0.82% of the purchase price of tax stamps.
MD. Tax - General Code Ann. §  12-304 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 3 - Tax Payment|Section 12-304 - Evidence of Payment

    (a)    A manufacturer that pays the tobacco tax shall indicate prominently on each package of cigarettes that:        (1)    the package contains sample cigarettes that are not for sale; and        (2)    all applicable tobacco taxes on those cigarettes have been paid.    (b)    (1)    Except as provided in subsection (c) of this section, within 72 hours after receiving cigarettes in the State and before selling or attempting to sell the cigarettes, a licensed wholesaler who first possesses the cigarettes shall affix, to the smallest cigarette package, tax stamps:            (i)    in a total amount that at least equals the tobacco tax due on the number of cigarettes in the package; and            (ii)    in the manner that the Comptroller requires, including placing the tax stamps on the cigarette package so that the stamps are visible to a buyer.        (2)    If a tax stamp has been affixed to a package of cigarettes, a person may not affix the same tax stamp to another package of cigarettes.    (c)    A licensed wholesaler is not required to affix tax stamps to:        (1)    sample cigarettes if the cigarette package is marked in accordance with subsection (a) of this section; or        (2)    cigarettes that are segregated or marked to indicate that the cigarettes:            (i)    were received within the immediately preceding 72 hours; or            (ii)    are being held for a sale or use that is exempt under this title.    (d)    (1)    Except as provided in subsection (c)(2) of this section, a rebuttable presumption exists that any unstamped cigarettes in the possession of a licensed wholesaler are possessed in violation of this title.        (2)    The licensed wholesaler who possesses unstamped cigarettes has the burden of proving that the cigarettes are not possessed in violation of this title.
MD. Tax - General Code Ann. §  12-305 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 3 - Tax Payment|Section 12-305 - Prohibited Acts

    (a)    Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.    (b)    A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.    (c)    A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.
MD. Tax - General Code Ann. §  13-101 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 1 - Definitions; General Provisions|Section 13-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    (1)    “Demand response trip” means the carriage of a passenger who is unable to use regular schedule, fixed termini services.        (2)    “Demand response trip” includes a trip that is required under the federal Americans with Disabilities Act.    (c)    “Governmental unit” means:        (1)    this State or a political subdivision, unit, or instrumentality of this State;        (2)    another state or a political subdivision, unit, or instrumentality of that state; and        (3)    a unit or instrumentality of a political subdivision of this State or of another state.    (d)    (1)    “Tax collector” means the person or governmental unit responsible for collecting a tax.        (2)    “Tax collector” includes:            (i)    the Comptroller;            (ii)    the Department, with respect to:                1.    the financial institution franchise tax; and                2.    the public service company franchise tax; and            (iii)    the registers of wills, with respect to the inheritance tax.
MD. Tax - General Code Ann. §  13-102 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 1 - Definitions; General Provisions|Section 13-102 - Unpaid Tax Is Personal Debt

    (a)    Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax.    (b)    Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.
MD. Tax - General Code Ann. §  13-103 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 1 - Definitions; General Provisions|Section 13-103 - Application of Tax Payment

    (a)    A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.    (b)    This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.
MD. Tax - General Code Ann. §  13-105 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 1 - Definitions; General Provisions|Section 13-105 - Payment of Taxes in Immediately Available Funds -- Regulations

    Subject to the approval of the Treasurer, the Comptroller by regulation may provide for payment in funds that are immediately available to the State of any delinquent unpaid tax liability for:         (1)    income tax withheld by an employer;        (2)    income tax from a corporation; or        (3)    sales and use tax.
MD. Tax - General Code Ann. §  13-201 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 2 - Confidentiality|Section 13-201 - "Tax Information" Defined

    In this subtitle, “tax information” means:        (1)    the amount of income or any other particulars disclosed in a tax return required under this article, if the return contains return information, as defined in § 6103 of the Internal Revenue Code;        (2)    any return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under this article; or        (3)    any information contained in:            (i)    an admissions and amusement tax return;            (ii)    an alcoholic beverage tax return;            (iii)    a bay restoration fee return;            (iv)    a boxing and wrestling tax return;            (v)    an E–9–1–1 fee return;            (vi)    a financial institution franchise tax return;            (vii)    an inheritance tax return;            (viii)    a Maryland estate tax return;            (ix)    a motor carrier tax return;            (x)    a motor fuel tax return;            (xi)    an other tobacco products tax return;            (xii)    a public service company franchise tax return;            (xiii)    a sales and use tax return;            (xiv)    a savings and loan association franchise tax return;            (xv)    a tire recycling fee return;            (xvi)    a tobacco tax return; or            (xvii)    a transportation services assessment return.
MD. Tax - General Code Ann. §  13-202 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 2 - Confidentiality|Section 13-202 - Disclosure by Current and Former Government Personnel Prohibited

    Except as otherwise provided in this subtitle, an officer, employee, former officer, or former employee of the State or of a political subdivision of the State may not disclose, in any manner, any tax information.
MD. Tax - General Code Ann. §  13-203 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 2 - Confidentiality|Section 13-203 - Exceptions to Nondisclosure -- in General

    (a)    (1)    In this subsection, “taxing official” means:            (i)    a unit or official of another state whom the laws of that state charge with the imposition, assessment, or collection of state taxes;            (ii)    an employee of the United States Treasury Department;            (iii)    a collector of United States taxes; or            (iv)    a United States Department of Justice attorney, including a United States Attorney.        (2)    The Comptroller or Department may disclose to a taxing official tax information that is contained in any tax report or return, audit of a tax return, or report of a tax investigation and relates to the imposition, assessment, and collection of taxes or to any other matter about taxation generally if:            (i)    the Comptroller or Department is satisfied that the tax information is to be used only for tax purposes;            (ii)    the taxing official’s jurisdiction makes similar information available to the appropriate officials of this State; and            (iii)    in the case of another state, its laws provide for adequate confidentiality of Maryland tax returns or other information.    (b)    Tax information may be disclosed in accordance with a proper judicial order or a legislative order.    (c)    Tax information may be disclosed to:        (1)    an employee or officer of the State who, by reason of that employment or office, has the right to the tax information;        (2)    another tax collector;        (3)    the Maryland Tax Court;        (4)    a legal representative of the State, to review the tax information about a taxpayer:            (i)    who applies for review under this title;            (ii)    who appeals from a determination under this title; or            (iii)    against whom an action to recover tax or a penalty is pending or will be initiated under this title;        (5)    any license issuing authority of the State required by State law to verify through the Comptroller that an applicant has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor or that the applicant has provided for payment in a manner satisfactory to the unit responsible for collection;        (6)    a local official as defined in § 13–925 of this title to the extent necessary to administer Subtitle 9, Part V of this title;        (7)    a federal official as defined in § 13–930 of this title to the extent necessary to administer Subtitle 9, Part VI of this title;        (8)    the Maryland Department of Health in accordance with the federal Children’s Health Insurance Program Reauthorization Act of 2009;        (9)    the State Board of Individual Tax Preparers; and        (10)    the Alcohol and Tobacco Commission.    (d)    Tax information may be disclosed and published as statistics that are classified in a manner that prevents the identification of a particular return and the information contained in a particular return.
MD. Tax - General Code Ann. §  13-204 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 2 - Confidentiality|Section 13-204 - Exceptions to Nondisclosure -- Admissions and Amusement Tax Information

    In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller shall allow:         (1)    the treasurer or finance officer of a county or municipal corporation to inspect the admissions and amusement tax return of a business, including a governmental unit, located in the county or municipal corporation; and        (2)    the Maryland Stadium Authority to inspect an admissions and amusement tax return that relates to admissions to a facility owned or leased by the Authority.
MD. Tax - General Code Ann. §  13-205 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 2 - Confidentiality|Section 13-205 - Exceptions to Nondisclosure -- Taxpayer Identity Information

    (a)    In this section, “taxpayer identity information” means a taxpayer’s:        (1)    name;        (2)    address; and        (3)    identifying number, as described in § 6109 of the Internal Revenue Code.    (b)    (1)    In addition to a disclosure allowed in § 13-203 of this subtitle, the Comptroller may disclose taxpayer identity information that relates to the taxes administered by the Comptroller under § 2-102 of this article:            (i)    on written request of the administrator of the Central Collection Unit for taxpayer identity information, to the administrator or other employer or agent of the Unit but only for purposes of collection of a debt that the taxpayer owes to the State;            (ii)    to 1 or more commercial printers for the purpose of printing the taxpayer identity information on tax forms;            (iii)    to 1 or more commercial entities for the purpose of using a lockbox or similar system for tax forms and payments;            (iv)    in lists of names of persons who have failed to pay the tax as required in this article and other relevant information that the Comptroller determines may help in the collection of unpaid tax; and            (v)    except for the identifying numbers described in subsection (a)(3) of this section, to:                1.    1 or more persons with whom the Comptroller has contracted to obtain telephone numbers of taxpayers for use in the collection of unpaid tax; or                2.    the press or other medium for the purpose of notifying persons entitled to tax refunds if, after reasonable effort and time, the Comptroller has been unable to locate those persons.        (2)    If the Comptroller discloses taxpayer identity information to a person under a contract described in paragraph (1)(v)1 of this subsection, the person:            (i)    shall use that information only to obtain telephone numbers for the Comptroller; and            (ii)    may not use any telephone number or taxpayer identity information or disclose the information to any other person.
MD. Tax - General Code Ann. §  13-206 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 2 - Confidentiality|Section 13-206 - Exceptions to Nondisclosure -- Motor Carrier Tax Information

    In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller may make an agreement with the appropriate authority of any other state that has laws similar to the motor carrier tax laws for cooperative audits of motor carrier tax returns and reports.
MD. Tax - General Code Ann. §  13-207 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 2 - Confidentiality|Section 13-207 - Disclosure by Income Tax Return Preparer Prohibited

    (a)    In this section, “income tax return preparer” means a person who:        (1)    prepares or helps to prepare federal or State income tax returns for compensation; or        (2)    advertises or publicizes that the person prepares or helps to prepare federal or State income tax returns.    (b)    An income tax return preparer may not disclose any information that the preparer obtains while preparing or helping to prepare a return, unless the disclosure is:        (1)    based on the written consent of the taxpayer;        (2)    authorized expressly by a law of this State or the federal government;        (3)    needed to prepare the return; or        (4)    required by a court order.
MD. Tax - General Code Ann. §  13-301 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 3 - Determination of Tax and Enforcement|Section 13-301 - Examination and Audit of Tax Returns

    A tax collector may examine or audit a tax return filed with the tax collector.
MD. Tax - General Code Ann. §  13-302 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 3 - Determination of Tax and Enforcement|Section 13-302 - Determination and Enforcement

    (a)    To determine whether a tax return is correct or otherwise to enforce a provision of this article, a tax collector may:        (1)    examine any records or other data that may be relevant or material to the matters required to be included in a tax return;        (2)    conduct an investigation;        (3)    hold a hearing;        (4)    administer oaths;        (5)    take testimony and other evidence; and        (6)    subpoena:            (i)    any person; or            (ii)    any relevant document.    (b)    If the Comptroller determines that the taxpayer’s records are so detailed, complex, or voluminous that an audit of all detailed records would be unreasonable or impractical, the Comptroller may compute the sales and use tax by using scientific random sampling techniques.    (c)    If a person fails to comply with a subpoena or fails to testify on any matter on which the person lawfully may be interrogated, on petition of a tax collector, a circuit court or, if the subpoena is issued under authority of an orphans’ court, the orphans’ court may pass an order directing compliance with the subpoena or compelling testimony.
MD. Tax - General Code Ann. §  13-303 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 3 - Determination of Tax and Enforcement|Section 13-303 - Notice and Demand for Return

    If a person or governmental unit fails to file a tax return as required under this article, the tax collector shall mail the person or governmental unit a notice and demand for the return that requires the person or governmental unit:         (1)    for the sales and use tax, to file the return and to pay the tax within 10 days after the date on which the notice is mailed; and        (2)    for any other tax, to file the return and to pay the tax within 30 days after the date on which the notice is mailed.
MD. Tax - General Code Ann. §  13-304 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 3 - Determination of Tax and Enforcement|Section 13-304 - Compelling Filing of Returns

    If a person fails to comply with a notice and demand for a return the tax collector:         (1)    may compel the person to make the return; and        (2)    if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.
MD. Tax - General Code Ann. §  13-401 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-401 - Assessment When Tax Return Filed

    (a)    Except as provided in subsection (b) of this section, if a tax collector examines or audits a return and determines that the tax due exceeds the amount shown on the return, the tax collector shall assess the deficiency.    (b)    A tax collector shall allow a credit against any sales and use tax deficiency that would otherwise be assessed for any amount of sales and use tax that the tax collector determines the person who filed the return overpaid on or before the date the deficiency was due.