reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  13-402 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-402 - Assessment When Tax Return Not Filed

    (a)    If a notice and demand for a return is made under § 13-303 of this title and the person or governmental unit fails to file the return, the tax collector shall:        (1)    except as otherwise provided in this section:            (i)    compute the tax by using the best information in the possession of the tax collector; and            (ii)    assess the tax due;        (2)    for financial institution franchise tax:            (i)    estimate net earnings by using the best information in the possession of the tax collector; and            (ii)    assess a tax not exceeding twice the tax due on the estimated net earnings;        (3)    for income tax:            (i)    estimate income by using the best information in the possession of the tax collector; and            (ii)    assess a tax not exceeding twice the tax due on the estimated income;        (4)    for motor carrier tax:            (i)    compute the tax by using a miles per gallon factor based on the use, in the State, of 40 gallons of motor fuel for each commercial motor vehicle in the person’s fleet on each day during the period for which the return is not filed; and            (ii)    assess the tax due; and        (5)    for public service company franchise tax:            (i)    estimate gross receipts from the best information in the possession of the tax collector; and            (ii)    assess the tax due on the estimated gross receipts.    (b)    A credit shall be allowed against any sales and use tax that would otherwise be assessed under this section for any amount of sales and use tax that the tax collector determines the person who failed to file the return overpaid on or before the date the amount assessed was due.
MD. Tax - General Code Ann. §  13-403 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-403 - Admissions and Amusement Tax Assessment When Records Not Kept

    (a)    If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may:        (1)    compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and        (2)    assess the tax due.    (b)    If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may:        (1)    compute the boxing and wrestling tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and        (2)    assess the tax.    (c)    The factor utilized by the Comptroller pursuant to this section shall be developed by:        (1)    a survey of the business of the person or governmental unit, including any available records;        (2)    a survey of other persons or governmental units engaged in the same or similar business; or        (3)    other means.
MD. Tax - General Code Ann. §  13-405 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-405 - Motor Carrier Tax Assessment When Inadequate or No Records Kept or No Report Filed

    (a)    If a person keeps records that do not contain the information required in § 9-209 of this article, the Comptroller may:        (1)    compute the motor carrier tax by using a miles per gallon factor based on the best information in the possession of the Comptroller; and        (2)    assess the tax due.    (b)    If a person fails to keep records or to make records available to the Comptroller as required in § 9-209 of this article, the Comptroller shall:        (1)    compute the motor carrier tax by using a miles per gallon factor based on the use, in the State, of 40 gallons of motor fuel for each commercial motor vehicle in the person’s fleet on each day during the period for which the records are not kept or made available; and        (2)    assess the tax due.
MD. Tax - General Code Ann. §  13-406 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-406 - Motor Fuel Tax Assessment When Records Not Kept

    If a person fails to keep the records required under § 9-309 of this article, the Comptroller may:         (1)    compute the motor fuel tax due by using the best information in the possession of the Comptroller; and        (2)    assess the tax due.
MD. Tax - General Code Ann. §  13-407 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-407 - Sales and Use Tax Assessment When Records Not Kept or Resale Certificate Not Obtained

    (a)    If a person or governmental unit fails to keep the records required under § 11-504 of this article, the Comptroller may:        (1)    compute the sales and use tax by using a factor that the Comptroller develops by:            (i)    a survey of the business of the person or governmental unit, including any available records;            (ii)    a survey of other persons or governmental units engaged in the same or similar business; or            (iii)    other means; and        (2)    assess the tax due.    (b)    (1)    If a person or governmental unit fails to obtain a proper resale certificate on or before the date stated in a notice of intent to assess the sales and use tax under § 11-408(b) of this article, the Comptroller may assess the sales and use tax on the sale.        (2)    An assessment under this subsection is final.
MD. Tax - General Code Ann. §  13-408 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-408 - Tobacco Tax Assessment When Records Not Kept or Tobacco Tax Not Paid

    (a)    If the Comptroller determines that a person has failed to keep the records of out-of-state cigarette or other tobacco product sales required under § 12-203 of this article, the Comptroller shall:        (1)    compute the tobacco tax as if the cigarettes or other tobacco products were sold in the State; and        (2)    assess the tax due.    (b)    If the Comptroller determines that a person has possessed or transported cigarettes or other tobacco products on which the tobacco tax has not been paid as required under Title 12 of this article, the Comptroller shall assess the tobacco tax due.
MD. Tax - General Code Ann. §  13-409 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-409 - Assessment When Federal Adjustment Made

    (a)    If the Internal Revenue Service issues a final determination that increases federal taxable income, federal estate, or federal generation–skipping transfer tax reported on a federal return, the tax collector shall assess the financial institution franchise tax, public service company franchise tax, income tax, Maryland estate tax, or Maryland generation–skipping transfer tax on the increase in the taxable net earnings, gross receipts, Maryland taxable income, federal credit for State death tax, or federal credit for State generation–skipping transfer tax that results from the federal adjustment.    (b)    Within 90 days after the Internal Revenue Service issues to a person the final determination to which subsection (a) of this section refers, the person shall submit to the tax collector a report of federal adjustment that includes:        (1)    a statement of the amount of the increase; and        (2)    if the person contends that the final federal determination is erroneous, an explanation of the reasons for the contention.
MD. Tax - General Code Ann. §  13-410 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-410 - Notice of Assessment

    A tax collector shall mail a notice of assessment under this title to the person or governmental unit against which an assessment is made.
MD. Tax - General Code Ann. §  13-411 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-411 - Tax Assessments Are Prima Facie Correct

    An assessment of tax under this article is prima facie correct.
MD. Tax - General Code Ann. §  13-412 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-412 - Motor Fuel or Sales and Use Tax Assessment Against Seller and Buyer

    If both the seller and buyer are liable for payment of the motor fuel tax or the sales and use tax:         (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.
MD. Tax - General Code Ann. §  13-413 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 4 - Assessments|Section 13-413 - Assessment of Interest, Penalty, or Collection Fee

    (a)    Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.    (b)    For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.
MD. Tax - General Code Ann. §  13-601 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 6 - Interest|Section 13-601 - Unpaid Tax

    (a)    Except as otherwise provided in this section, if a person or governmental unit fails to pay a tax imposed under this article on or before the date on which the tax is due, the tax collector shall assess interest on the unpaid tax from the due date to the date on which the tax is paid.    (b)    Except as provided in subsections (c)(2) and (d) of this section, the date on which the tax is due is determined without regard to any extension of time to file a return.    (c)    Interest on unpaid inheritance tax begins:        (1)    30 days after the date on which the tax is determined;        (2)    on the original due date, if there is no formal administration of the estate and the tax is not paid within 30 days after the date on which the tax bill is mailed; or        (3)    30 days after the original due date, if an alternative payment schedule for inheritance tax is allowed.    (d)    Interest on unpaid Maryland estate tax begins 9 months after the date of the death of a decedent and applies to all Maryland estate tax that is not paid by that date, including a payment made in accordance with an alternative payment schedule.    (e)    Interest on unpaid Maryland generation-skipping transfer tax begins on the date the Maryland generation-skipping transfer tax return is due and applies to tax that is not paid by that date, including an increase in Maryland generation-skipping transfer tax due to a change in federal generation-skipping transfer tax made after a payment of Maryland generation-skipping transfer tax.    (f)    An overpayment of sales and use tax stops the accrual of interest on a sales and use tax deficiency to the extent of the overpayment as of the date the overpayment is made.
MD. Tax - General Code Ann. §  13-602 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 6 - Interest|Section 13-602 - Deficiency in Estimated Tax

    (a)    Except as provided in subsections (b) and (c) of this section, a tax collector shall assess interest on unpaid tax from the due date to the date on which the tax is paid if a person who is required to estimate and pay financial institution franchise tax, public service company franchise tax, or income tax under § 8-210(b), § 8-405(b), or § 10-902 of this article:        (1)    fails to pay an installment when due; or        (2)    estimates a tax that is:            (i)    less than 90% of the tax required to be shown on the return for the current taxable year; and            (ii)    less than 110% of the tax paid for the prior taxable year, reduced by the credit allowed under § 10-703 of this article.    (b)    Interest may not be assessed on the underestimation of individual income tax if:        (1)    at least 90% of the individual’s taxable income is also taxable by another state; and        (2)    the underestimation is of the county income tax only.    (c)    A tax collector may not assess interest on unpaid individual income tax under subsection (a) of this section if the amount of unpaid income tax is less than one-half the amount specified in § 6654(e)(1) of the Internal Revenue Code.
MD. Tax - General Code Ann. §  13-603 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 6 - Interest|Section 13-603 - Interest on Refunds

    (a)    Except as otherwise provided in this section, if a claim for refund under § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title is approved, the tax collector shall pay interest on the refund from the 45th day after the claim is filed in the manner required in Subtitle 9 of this title to the date on which the refund is paid.    (b)    A tax collector may not pay interest on a refund if the claim for refund is:        (1)    made under any provision other than § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title;        (2)    based on:            (i)    an error or mistake of the claimant not attributable to the State or a unit of the State government;            (ii)    withholding excess income tax;            (iii)    an overpayment of estimated financial institution franchise tax or estimated income tax; or            (iv)    an overpayment of Maryland estate tax based on an inheritance tax payment made after payment of Maryland estate tax; or        (3)    made for Maryland estate tax or Maryland generation-skipping transfer tax more than 1 year after the event on which the claim is based.
MD. Tax - General Code Ann. §  13-604 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 6 - Interest|Section 13-604 - Interest Rates

    (a)    The rate of interest for each month or fraction of a month is the percent equal to one–twelfth of the annual interest rate that the Comptroller sets for the calendar year under subsection (b) of this section.    (b)    On or before October 1 of each year, the Comptroller shall set the annual interest rate for the next calendar year on refunds and money owed to the State as the percent that equals the greater of:        (1)    (i)    13% for 2016;            (ii)    12% for 2017;            (iii)    11.5% for 2018;            (iv)    11% for 2019;            (v)    10.5% for 2020;            (vi)    10% for 2021;            (vii)    9.5% for 2022; and            (viii)    9% for 2023 and each year thereafter; or        (2)    3 percentage points above the average prime rate of interest quoted by commercial banks to large businesses during the State’s previous fiscal year, based on determination by the Board of Governors of the Federal Reserve Bank.
MD. Tax - General Code Ann. §  13-605 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 6 - Interest|Section 13-605 - Interest Not Charged on Penalty

    Interest may not be assessed on a penalty.
MD. Tax - General Code Ann. §  13-606 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 6 - Interest|Section 13-606 - Waiver of Interest

    For reasonable cause, a tax collector may waive interest on unpaid tax.
MD. Tax - General Code Ann. §  13-701 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-701 - When Return Not Filed or Tax Not Paid

    (a)    Except as otherwise provided in this subtitle, if a person or governmental unit fails to pay a tax when due under this article, the tax collector shall assess a penalty not exceeding 10% of the unpaid tax.    (b)    (1)    If a person fails to pay alcoholic beverage tax, financial institution franchise tax, or tobacco tax when required under this article, the tax collector shall assess a penalty not exceeding 25% of the unpaid tax.        (2)    If a person fails to file a motor carrier tax return or motor fuel tax return when required under this article, the Comptroller shall assess a penalty not exceeding $25.    (c)    The penalty under subsection (a) of this section may be assessed for unpaid inheritance tax at or after the time allowed for the assessment of interest under § 13-601(c) of this title.
MD. Tax - General Code Ann. §  13-702 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-702 - Underestimation of Financial Institution Franchise, Income, or Public Service Company Franchise Tax

    (a)    Except as provided in subsections (b) and (c) of this section, a tax collector shall assess a penalty not exceeding 25% of the amount underestimated, if a person who is required to estimate and pay financial institution franchise tax, public service company franchise tax, or income tax under § 8-210(b), § 8-405(b), or § 10-902 of this article:        (1)    fails to pay an installment when due; or        (2)    estimates a tax that is:            (i)    less than 90% of the tax required to be shown on the return for the current taxable year; and            (ii)    less than 110% of the tax paid for the prior taxable year, reduced by the credit allowed under § 10-703 of this article.    (b)    A penalty may not be assessed on the underestimation of individual income tax if:        (1)    at least 90% of the individual’s taxable income is also taxable by another state; and        (2)    the underestimation is of the county income tax only.    (c)    A tax collector may not assess a penalty on unpaid individual income tax under subsection (a) of this section if the amount of unpaid income tax is less than one-half the amount specified in § 6654(e)(1) of the Internal Revenue Code.
MD. Tax - General Code Ann. §  13-703 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-703 - False Returns

    (a)    If, with the intent to evade the payment of tax, a person, including an officer of a corporation, or a governmental unit makes a false tax return, the tax collector shall assess a penalty not exceeding 100% of the tax due.    (b)    If, with the intent to evade the payment of tax, a person hired to prepare a tax return makes a false tax return, the tax collector shall assess the hired preparer a penalty not exceeding 100% of the tax due.
MD. Tax - General Code Ann. §  13-704 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-704 - Fraudulent Failure to File Return

    If, with the intent to evade the payment of tax, a person or governmental unit fails to file a tax return when required under this article, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax.
MD. Tax - General Code Ann. §  13-705 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-705 - Frivolous Income Tax Return

    (a)    The Comptroller shall assess a penalty not exceeding $500 if:        (1)    an individual, as defined under § 10–101 of this article, files what purports to be an income tax return, but which:            (i)    does not contain information on which the substantial correctness of the tax may be determined; or            (ii)    contains information that, on its face, indicates the tax reported on the return is substantially incorrect; and        (2)    the conduct of the individual is due to:            (i)    a desire, apparent on the face of the return, to delay or impede the administration of the provisions of Title 10 of this article; or            (ii)    a position that is frivolous because the position:                1.    has no basis in law or fact;                2.    is patently unlawful; and                3.    does not involve a legitimate dispute or reflect an inadvertent mathematical or clerical error.    (b)    The penalty under subsection (a) of this section is in addition to any penalty assessed under § 13–701 of this subtitle.
MD. Tax - General Code Ann. §  13-706 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-706 - Failure to Provide or Providing False Income Tax Withholding Statement

    If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully:         (1)    fails to provide a required withholding statement; or        (2)    provides a false withholding statement.
MD. Tax - General Code Ann. §  13-706.1 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-706.1 - Failure to Provide or Providing False Withholding Reconciliation Report

    If a person is required to provide an annual withholding reconciliation report under § 10–911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully:        (1)    fails to provide a required annual withholding reconciliation report; or        (2)    provides a false annual withholding reconciliation report.
MD. Tax - General Code Ann. §  13-707 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-707 - License Revocation for Failure to Withhold and Pay Income Tax or Failure to File Return and Pay Motor Carrier Tax, or Failure to Pay Tax, Fee, Penalty, or Interest Assessment of Motor Vehicle Administration

    (a)    If an employer or payor, as defined in § 10-905 of this article, willfully fails to withhold or pay over the income tax as required in Title 10 of this article, the Comptroller may suspend or revoke any business license issued by the State to the employer or payor.    (b)    If a motor carrier fails to file a motor carrier tax return or pay the motor carrier tax when required under Title 9, Subtitle 2 of this article, the Comptroller may suspend or revoke any identification marker, permit, or temporary authorization issued to the motor carrier under Title 9, Subtitle 2 of this article.    (c)    If a motor carrier fails to pay a tax, a fee, a penalty, or an interest assessment owed to the Maryland Motor Vehicle Administration, the Comptroller shall, upon receipt of notification from the Motor Vehicle Administration, suspend or revoke the appropriate identification marker, permit, or temporary authorization issued to the motor carrier under Title 9, Subtitle 2 of this article.
MD. Tax - General Code Ann. §  13-708 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-708 - Noncompliance With Notice and Demand

    (a)    If, within the period required in a notice and demand for a return, a person or governmental unit fails to file the return and pay the tax due, the tax collector shall assess a penalty of 25% of the tax assessed under § 13-402 of this title.    (b)    A penalty under this section is in addition to the penalty provided under § 13-701 of this subtitle.
MD. Tax - General Code Ann. §  13-709 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-709 - Noncompliance With Notice and Demand for Final Sales and Use Tax Assessment

    (a)    If, within 10 days after receipt of a notice and demand for payment of a sales and use tax assessment that is final, a person or governmental unit fails to comply with the demand, the Comptroller shall assess a penalty of 25% of the unpaid assessment.    (b)    The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.
MD. Tax - General Code Ann. §  13-710 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-710 - Seizure of Illegally Manufactured Distilled Spirits or Mash

    If the Comptroller or any police officer seizes distilled spirits or mash in connection with an arrest of a person for the unlawful manufacture of distilled spirits in the State, on conviction of the person, the Comptroller shall assess a penalty of $5 for each 100 proof gallon on:         (1)    all distilled spirits seized; or        (2)    the potential quantity of distilled spirits that may be manufactured from the quantity of mash seized.