reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  13-1020 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1020 - Other Violations of Alcoholic Beverage, Boxing and Wrestling, or Motor Carrier Tax Laws

    (a)    A person who violates any provision of Title 5 of this article for which there is no sanction provided, except suspension or revocation of a license or permit, is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 2 years or both.    (b)    A person who violates any provision of Title 6 of this article for which there is no sanction provided is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $100.    (c)    A person who violates a provision of § 9-219, § 9-220, or § 9-221 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine of not less than $200 or more than $500.    (d)    A motor carrier who violates a provision of § 9–223 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
MD. Tax - General Code Ann. §  13-1021 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1021 - Violation of Alcoholic Beverage Tax Regulation

    A person who violates a regulation adopted by the Comptroller to carry out the provisions of Title 5 of this article is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
MD. Tax - General Code Ann. §  13-1022 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1022 - Failure to Take Action Required by Comptroller

    A person who willfully fails to take any action that the Comptroller requires under § 10-804 or § 13-302 of this article with respect to the income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
MD. Tax - General Code Ann. §  13-1023 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1023 - Negligent Failure to Provide Information

    (a)    A person who negligently or without reasonable cause fails to provide any information as required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500.    (b)    This section does not apply to:        (1)    the alcoholic beverage tax;        (2)    the Maryland estate tax; or        (3)    the Maryland generation-skipping transfer tax.
MD. Tax - General Code Ann. §  13-1024 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1024 - Willful Failure to Provide Information

    (a)    A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.    (b)    A prosecution under this section does not bar a prosecution for perjury.    (c)    This section does not apply to:        (1)    the alcoholic beverage tax;        (2)    the Maryland estate tax; or        (3)    the Maryland generation-skipping transfer tax.
MD. Tax - General Code Ann. §  13-1025 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1025 - Assaulting Tax Collector or Bidder

    (a)    A person who assaults a tax collector who is performing an official duty is guilty of a crime and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both.    (b)    A person who assaults another person to prevent that person from bidding at a tax collector’s sale or because that person bid at a tax collector’s sale is guilty of a crime and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both.
MD. Tax - General Code Ann. §  13-1026 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1026 - Negligent Failure of Governmental Officer or Employee to Perform Duty

    An employee or officer of the State, a county, or a municipal corporation who negligently fails to perform a duty or to do any act required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000.
MD. Tax - General Code Ann. §  13-1027 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1027 - Willful Failure of Governmental Officer or Employee to Perform Duty

    An employee or officer of the State, a county, or a municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 2 years or both.
MD. Tax - General Code Ann. §  13-1029 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1029 - Violation of Motor Fuel Tax Provisions

    A person who violates any provision of Title 9, Subtitle 3 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
MD. Tax - General Code Ann. §  13-1030 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1030 - False or Fraudulent Claims for Refunds of Motor Fuel Tax

    (a)    A person who makes or assists another person to make a false claim for refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.    (b)    A person who fraudulently obtains or assists another person to fraudulently obtain a refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
MD. Tax - General Code Ann. §  13-1031 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1031 - Engaging in Motor Fuel Business Without a License

    A person who engages in the business of a dealer, a distributor, a special fuel seller, a special fuel user, or a turbine fuel seller without a license or receives, sells, or transfers motor fuel in violation of § 9-337 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both.
MD. Tax - General Code Ann. §  13-1101 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 11 - Limitations|Section 13-1101 - Time for Assessment of Financial Institution Franchise or Income Tax

    (a)    Except as otherwise provided in this section, an assessment of financial institution franchise tax, public service company franchise tax, income tax, or estate tax may not be made after 3 years from the later of:        (1)    the date that the return is filed; or        (2)    the date that the return is due.    (b)    An assessment of financial institution franchise tax, public service company franchise tax, income tax, or estate tax may be made at any time if:        (1)    a false return is filed with the intent to evade the tax;        (2)    a willful attempt is made to evade the tax;        (3)    a return is not filed as required under Title 7, Title 8, or Title 10 of this article;        (4)    an amended estate tax return is not filed as required under Title 7 of this article;        (5)    an incomplete return is filed; or        (6)    a report of federal adjustment is not filed within the period required under § 13–409 of this title.    (c)    If a report of federal adjustment is filed within the time required under § 13–409 of this title, the tax collector shall assess the financial institution franchise tax, public service company franchise tax, income tax, or estate tax within 1 year after the date on which the tax collector receives the report.    (d)    (1)    Subject to the provisions of paragraph (2) of this subsection, an assessment of income tax or estate tax arising out of an amended return shall be made within 3 years after the date that the amended return is filed.        (2)    An assessment of income tax under paragraph (1) of this subsection shall be related to changes made by the amended items in the return.
MD. Tax - General Code Ann. §  13-1102 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 11 - Limitations|Section 13-1102 - Time for Action to Recover Taxes

    (a)    Except as provided in subsection (b) of this section, an action to recover admissions and amusement tax, boxing and wrestling tax, motor fuel tax, or sales and use tax may not be brought after 4 years from the date on which the tax is due.    (b)    (1)    (i)    An action to recover admissions and amusement tax, boxing and wrestling tax, or sales and use tax may be brought at any time if there is proof that the tax is not paid due to fraud or gross negligence.            (ii)    An underpayment of 25% or more of the sales and use tax due is prima facie evidence of gross negligence.        (2)    An action to recover motor fuel tax may be brought at any time if there is proof that the tax is not paid due to fraud.
MD. Tax - General Code Ann. §  13-1103 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 11 - Limitations|Section 13-1103 - Time for Collections

    (a)    Except as otherwise provided in this section, a tax imposed under this article may not be collected after 7 years from the date the tax is due.    (b)    If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed.    (c)    If the assessment of any tax has been made within the period of limitations applicable to the assessment, a tax may not be collected after 7 years from the date of the assessment. Any judgment entered may be enforced or renewed as any other judgment.
MD. Tax - Property Code Ann. §  1-201 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 2 - Rules of Construction|Section 1-201 - Oaths

    (a)    A requirement in this article that a document be under oath means that the document shall be supported by a statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.    (b)    The oath or affirmation shall be made:        (1)    before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or        (2)    by a signed statement that:            (i)    is in the document or attached to and made part of the document; and            (ii)    is expressly made under the penalties for perjury.    (c)    If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.
MD. Tax - Property Code Ann. §  1-202 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 2 - Rules of Construction|Section 1-202 - Residency

    (a)    A person doing business in the State is deemed a resident of the State and of the county and any municipal corporation where the business is conducted if personal property is used in or in connection with the business.    (b)    A personal representative of the estate of a decedent is deemed a resident of the county where appointed.    (c)    A guardian is deemed a resident of the county where appointed.
MD. Tax - Property Code Ann. §  1-203 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 2 - Rules of Construction|Section 1-203 - Liability of Fiduciaries

    (a)    In this section, “fiduciary” includes a personal representative, trustee, or guardian.    (b)    Except as otherwise provided in this article, a fiduciary is liable for the taxes on property held by the fiduciary as a fiduciary.    (c)    Except as otherwise provided in subsection (d) of this section or in the case of default or breach of duty, a fiduciary’s liability extends only to assets that the fiduciary holds as a fiduciary.    (d)    (1)    A fiduciary who distributes property held as a fiduciary after the date of finality for the next following taxable year shall retain sufficient funds to pay any taxes on the property for that taxable year for any assessment against the property held in a fiduciary capacity, if the assessment is made before the date of finality.        (2)    If the fiduciary fails to retain sufficient funds to pay these taxes, the fiduciary and the bond of the fiduciary are liable for the taxes.
MD. Tax - Property Code Ann. §  1-204 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 2 - Rules of Construction|Section 1-204 - Common Trust Funds Exempt From Taxation

    A “common trust fund” as defined in § 3-501(b) of the Financial Institutions Article is not subject to tax under this article.
MD. Tax - Property Code Ann. §  1-301 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 3 - General Provisions|Section 1-301 - Secrecy of Returns

    (a)    In this section, “tax information” means:        (1)    the amount of income or any particulars disclosed in any return required under any provision of law of this State if the return contains federal return information;        (2)    the amount of income or any particulars disclosed in any application required under § 9-104 of this article; or        (3)    any federal return information required to be attached to or included in a return of this State or to any application required under § 9-104 of this article.    (b)    An officer, employee, former officer, or former employee of the State or any political subdivision of the State may not make known, in any manner, any tax information, except:        (1)    in accordance with proper judicial or legislative order; and        (2)    to an officer of the State or of any political subdivision of the State who by reason of the office has a right to tax information.
MD. Tax - Property Code Ann. §  1-302 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 3 - General Provisions|Section 1-302 - Reciprocity

    (a)    In this section, “taxes” includes interest and penalties on taxes.    (b)    The courts of this State shall recognize and enforce liability for taxes imposed by the laws of another state if the other state recognizes and enforces liability for similar taxes imposed by this State.    (c)    An official of another state described in subsection (b) of this section may bring an action in the courts of this State to collect taxes. A certification of the Secretary of State of the other state or comparable official in the District of Columbia is conclusive proof that the official has the authority to collect the taxes.
MD. Tax - Property Code Ann. §  1-303 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 3 - General Provisions|Section 1-303 - Due Dates

    (a)    In this section, “legal holiday” means:        (1)    the day on which a legal holiday, as defined in § 1–111 of the General Provisions Article, is observed; or        (2)    a federal legal holiday.    (b)    Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return or perform any other act that relates to taxes under this article falls on a Saturday, Sunday, or legal holiday, performance of the act is considered timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.    (c)    For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.
MD. Tax - Property Code Ann. §  1-304 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 3 - General Provisions|Section 1-304 - Comptroller Responsible for Collection of Certain State Taxes

    The Comptroller is responsible for the collection of all State taxes at the rates required by law on the various classes of property determinations against which are certified directly to the Comptroller and on which taxes are payable directly into the Treasury of the State.
MD. Tax - Property Code Ann. §  1-305 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 3 - General Provisions|Section 1-305 - Recoupment of Taxes if Title to Property Held by Federal Government or Federal Unit

    Notwithstanding any other law of the State, the State or any of its units, political subdivisions, or special taxing districts may act as necessary to collect from the United States money that is available for reimbursement for taxes or other charges that have been lost because the United States or one of its units holds title to property in the State.
MD. Tax - Property Code Ann. §  1-401 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 4 - Property Owner's Bill of Rights|Section 1-401 - Legislative Intent

    It is the intent of the General Assembly that property owners in this State have:         (1)    knowledge that the valuation and assessment of property is the responsibility of the State Department of Assessments and Taxation;        (2)    understanding of the valuation and assessment process;        (3)    assurance that the valuation and assessment of property within classes is uniform;        (4)    access to information which is the basis for the property valuation and assessment process in this State; and        (5)    understanding that the setting of property tax rates and the collection of property taxes is a local government function.
MD. Tax - Property Code Ann. §  1-403 (2021)
2021 Maryland Statutes|Tax - Property|Title 1 - Definitions; Rules of Construction; General Provisions|Subtitle 4 - Property Owner's Bill of Rights|Section 1-403 - Short Title

    This subtitle shall be known as the Property Owner’s Bill of Rights.
MD. Tax - Property Code Ann. §  2-101 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-101 - Department Established

    There is a Department of Assessments and Taxation established as a department of the State government.
MD. Tax - Property Code Ann. §  2-102 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-102 - Director of Assessments and Taxation

    (a)    The head of the Department is the Director of Assessments and Taxation, who shall be appointed by the Governor.    (b)    (1)    The Director shall be an individual who has executive ability and who is trained and experienced in the tax field.        (2)    After reaching the age of 70 years, an individual may not continue to hold the office of Director.    (c)    Before taking office, the appointee shall take the oath required by Article I, § 9 of the Maryland Constitution.
MD. Tax - Property Code Ann. §  2-103 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-103 - Staff and Consultants

    The Director may employ staff and consultants in accordance with the State budget.
MD. Tax - Property Code Ann. §  2-104 (2021)
2021 Maryland Statutes|Tax - Property|Title 2 - State Department of Assessments and Taxation|Subtitle 1 - Administration and Operations|Section 2-104 - State Supervisor of Assessments and Area Supervisors

    (a)    The Director shall designate one employee of the Department to be “State Supervisor of Assessments” and other employees of the Department to be “assessments area supervisors”.    (b)    Subject to the direction of the Director, the State Supervisor of Assessments and the assessments area supervisors shall supervise the performance of duties of the supervisors and the various assessors appointed under this title.    (c)    The State Supervisor of Assessments and the assessments area supervisors are in the management service of the State Personnel Management System. However, they shall hold their positions during good behavior and may be removed from their positions only after a hearing before the Department and a finding of incompetency or other cause.