reglab/statecodes huggingface dataset:
2023 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.
2023 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 digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax, or income tax under § 7.5–301, § 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.
2023 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.
2023 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.
2023 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.
2023 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 digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax, or income tax under § 7.5–301, § 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 7 - Penalties › Section 13-712 - Evasion of Boxing and Wrestling Tax

If, with the intent to evade the boxing and wrestling tax, a person sells a program or other item instead of an admission ticket, the person shall forfeit any license granted to the person under Title 4, Subtitle 3 of the Business Regulation Article.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 7 - Penalties › Section 13-713 - Payment of Financial Institution Franchise Tax, Income Tax, etc., by Dishonored Checks

(a)    If a person pays a tax, interest, or penalties under this article by a check that is not honored by the bank on which it is drawn, the tax collector shall assess a service charge of $30 against the person.
(b)    An assessment under subsection (a) of this section that is not paid within 25 days after the date on which the notice of assessment is mailed is a lien, in favor of the State, that:
(1)    extends to all property and rights to property belonging to the person against whom the assessment is made; and
(2)    may be collected under Subtitle 8, Part II of this title.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 7 - Penalties › Section 13-715 - Tax Preparers -- Failure to Sign or Provide Identification Numbers; Injunctions

(a)    (1)    Subject to the provisions of paragraph (2) of this subsection, any person who is an income tax return preparer with respect to any return or claim for refund, who is required under § 10-804(b)(2) of this article to sign the return or claim for refund, and who fails to comply with that requirement with respect to the return or claim for refund shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and not due to willful neglect.
(2)    The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year may not exceed $25,000.
(b)    (1)    Subject to the provisions of paragraph (2) of this subsection, any person who is an income tax return preparer with respect to any return or claim for refund and who fails to comply with § 10-804(c)(3) of this article with respect to the return or claim for refund shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and not due to willful neglect.
(2)    The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year may not exceed $25,000.
(c)    (1)    The Attorney General may bring an action in the name of the State or the Comptroller to enjoin a person from acting as an income tax return preparer as defined in § 7701 of the Internal Revenue Code.
(2)    A court may enjoin a person from acting as an income tax return preparer if the court determines:
(i)    that the income tax return preparer:
1.    failed to comply with § 10–804(b)(2) or (c)(3) of this article;
2.    misrepresented the income tax return preparer’s experience, education, or registration as an income tax return preparer;
3.    guaranteed the payment of a tax refund or a tax credit; or
4.    engaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of this article; and
(ii)    that injunctive relief is appropriate to prevent the recurrence of the conduct specified in this paragraph.
(3)    The Attorney General shall bring the action in the county where the defendant:
(i)    resides; or
(ii)    engages in the practice of income tax return preparation.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 7 - Penalties › Section 13-716 - Penalty for Underpayment; Calculations

(a)    The Comptroller shall assess a penalty of 25% of the amount of the underpayment of tax which is attributable to any substantial estate tax valuation understatement.
(b)    For purposes of this section, there is a substantial estate tax valuation understatement if the value of any property claimed, or that should have been claimed, on any return of tax imposed by Title 7, Subtitle 3 of this article is 60% or less of the amount determined to be the correct amount of that valuation.
(c)    A penalty may not be imposed under subsection (a) of this section unless the portion of the underpayment attributable to substantial estate tax valuation understatement is greater than $5,000.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 7 - Penalties › Section 13-717 - Penalty for Violation of 10-824 of This Article

(a)    An income tax return preparer who is subject to § 10–824 of this article and who fails to file a return as required in § 10–824 of this article shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and is not due to willful neglect.
(b)    The total amount of the penalties assessed under subsection (a) of this section may not exceed $500 for all returns filed by an income tax return preparer for any taxable year.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part I - General Provisions › Section 13-801 - Priority of Unpaid Taxes

(a)    Unpaid tax, interest, and penalties shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax.
(b)    Notwithstanding subsection (a) of this section, a claim of a tax collector for unpaid tax, interest, and penalties shall be subordinate:
(1)    to the claim of any purchaser, holder of a security interest, or mechanic’s lienor, as those terms are defined in § 6323(h) of the Internal Revenue Code, or to the claim of a judgment creditor whose lien attached before the claim for unpaid tax, interest, and penalties; and
(2)    to any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code.
(c)    (1)    A judicial officer who makes a sale of property shall determine from a tax collector whether the owner of the property owes any tax, interest, or penalties.
(2)    The judicial officer is personally liable and the bond of the officer is liable for any tax, interest, or penalties not paid to the tax collector in violation of this section.
(d)    (1)    Whenever property is taken in execution of an action to collect taxes, the tax collector may bid for and buy the property for the use of the State if the tax collector believes the purchase is necessary and proper for the protection of the State.
(2)    A bid under paragraph (1) of this subsection may not exceed the claim of the State for unpaid taxes and the costs and expenses of the sale.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part I - General Provisions › Section 13-802 - Failure to Give Notice of or Unlawful Transfer in Bulk Sale

If the transferee or auctioneer in a bulk transfer fails to file the notice required in § 11-505 of this article or to retain consideration in an amount equal to the claim of the Comptroller for unpaid sales and use tax:
(1)    any consideration in the bulk transfer is subject to a first priority right and lien for any sales and use tax that the transferor owes to the State; and
(2)    the transferee or auctioneer is personally liable for the sales and use tax, interest and penalties that the transferor owes to the State.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part II - Liens › Section 13-805 - Unpaid Tax

(a)    Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending to all property and rights to property belonging to:
(1)    the person required to pay the tax; or
(2)    the fiduciary estate on which the tax is imposed.
(b)    Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:
(1)    the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and
(2)    any other property on which inheritance tax is due.
(c)    Unpaid Maryland estate tax and interest constitute a lien, in favor of the State, extending to the estate that is subject to the Maryland estate tax.
(d)    Unpaid Maryland generation-skipping transfer tax and interest constitute a lien, in favor of the State, extending to any property included in the generation-skipping transfer for which the Maryland generation-skipping transfer tax is due.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part II - Liens › Section 13-806 - Duration of Lien

(a)    Unless another date is specified by law and except for a lien under subsection (b) of this section, a lien arises on the date of notice that the tax is due and continues until the earlier of:
(1)    the date on which the lien is:
(i)    satisfied; or
(ii)    released by the tax collector because the lien is:
1.    unenforceable by reason of lapse of time; or
2.    uncollectible; or
(2)    20 years after the date of assessment.
(b)    (1)    Except as otherwise provided in this subsection, a lien for unpaid inheritance tax:
(i)    arises on the date of distribution; and
(ii)    continues for 20 years.
(2)    If the property is subject to a special valuation under § 7–211 of this article, a lien:
(i)    arises on the date on which the interest in the property vests in possession; and
(ii)    continues for 20 years.
(3)    If the unpaid inheritance tax is attributable to the disqualification of property that was qualified for special valuation or exemption under § 7–211 of this article, the lien:
(i)    arises on the date on which the decedent died; and
(ii)    continues for 20 years.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part II - Liens › Section 13-807 - Filing, Indexing, and Recording

(a)    A tax collector may file a notice of tax lien with the clerk of the circuit court for the county where the property that is subject to the lien is located.
(b)    (1)    On receipt of a notice of tax lien, the clerk of a circuit court promptly shall:
(i)    record and index the lien; and
(ii)    enter the lien in the judgment docket of the court.
(2)    The docket entry shall include:
(i)    the name of the person whose property is subject to the tax lien; and
(ii)    the amount and date of the tax lien.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part II - Liens › Section 13-809 - Priority

(a)    A tax lien shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax.
(b)    (1)    Notwithstanding subsection (a) of this section, a tax lien is not valid against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice of the tax lien has been filed under § 13-807 of this subtitle.
(2)    Even if notice of a tax lien is filed, the lien is not valid against any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code.
(c)    The rules and definitions in § 6323(e), (h), and (i) of the Internal Revenue Code shall apply in construing this section.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part II - Liens › Section 13-810 - Enforcement by Judicial Proceeding

(a)    If a tax lien is not satisfied or released on or before the 15th day after the notice of the lien is filed, recorded, and indexed under § 13-807 of this subtitle, a qualified attorney who is a regular salaried employee of the Comptroller or, at the request of the tax collector, the Attorney General may bring an action in a court of the State to enforce the lien.
(b)    The following persons shall be made parties to the proceeding:
(1)    each person who has a lien on the property that is sought to be subjected to the proceedings; and
(2)    each person who claims a right to or an interest in the property that is sought to be subjected to the proceedings.
(c)    The court, acting without a jury, shall:
(1)    adjudicate all matters involved in the proceedings; and
(2)    determine the merits of all claims or liens.
(d)    If the claim or interest of the State is established, the court may order:
(1)    a sale of the property or rights to property; and
(2)    a distribution of any proceeds of sale in accordance with the interests of the parties and the State.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part III - Actions to Collect Tax › Section 13-815 - In General

(a)    Within the period allowed in Subtitle 11 of this title, an action to collect tax imposed under this article may be brought in a court of competent jurisdiction.
(b)    If a person owes State and county or municipal corporation taxes to the same tax collector, an action under this section may combine claims for those taxes.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part III - Actions to Collect Tax › Section 13-816 - Initiation of Action; Compromise of Claim

(a)    If a tax under this article is not paid when due, the Governor, tax collector, or Treasurer shall ask a qualified attorney who is a regular salaried employee of the Comptroller or the Attorney General to bring an action against the person responsible to pay the tax, unless a lien on real property under Part II of this subtitle sufficiently secures the tax or a judgment in the action would not be collectible.
(b)    (1)    If a request is made under subsection (a) of this section, the attorney or the Attorney General shall bring the action.
(2)    In an action under this section, the plaintiff shall be:
(i)    the State;
(ii)    the Treasurer; or
(iii)    the tax collector authorized by law to collect the tax.
(c)    If the attorney or Attorney General and the tax collector agree that the full amount of the claim is not collectible, the attorney or Attorney General may:
(1)    compromise the claim;
(2)    accept a lesser amount; and
(3)    issue a release of the claim or a satisfaction of the judgment.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part III - Actions to Collect Tax › Section 13-817 - Attachment

(a)    In an action under § 13-816 of this subtitle, a request for attachment before judgment against any asset of the defendant may be filed in accordance with the Maryland Rules.
(b)    The plaintiff in the action is not required to file an attachment bond.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part III - Actions to Collect Tax › Section 13-818 - Judicial Proceeding

(a)    If the plaintiff in an action under § 13-816 of this subtitle requests, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases.
(b)    In an action under § 13-816 of this subtitle, a certificate of the tax collector that shows the amount of tax, penalty, and interest due:
(1)    is prima facie evidence of the amount of tax, penalty, and interest; and
(2)    imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part IV - Jeopardy Assessments › Section 13-821 - Jeopardy Assessment

(a)    Notwithstanding any other provision of this title, if a tax collector finds that the collection of a tax under this article will be jeopardized by the departure, from the State, of the person required to pay the tax, the removal of property from the State, the concealment of the person or the property, or any other act, the tax collector immediately may assess the tax, interest, and penalty as a jeopardy assessment.
(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.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part V - Security for Taxes › Section 13-824 - Authorized

To protect tax revenue, a tax collector may, to the extent allowed or required under § 13-825 of this subtitle:
(1)    set an amount to secure payment of the tax, interest, and penalty that is due or may become due; and
(2)    require acceptable security to be posted.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part V - Security for Taxes › Section 13-826 - Form

The following securities are acceptable:
(1)    a bond issued by a surety company that is authorized to do business in the State and is approved by the State Insurance Commissioner as to solvency and responsibility;
(2)    cash in an amount that the tax collector approves;
(3)    marketable securities that the tax collector approves; or
(4)    for admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, and tobacco tax, an irrevocable letter of credit:
(i)    in an amount that the Comptroller approves; and
(ii)    with a date certain for coverage during the collection period.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part V - Security for Taxes › Section 13-828 - Hearing and Determination

(a)    If, within 5 days after the date on which the notice to post security is mailed to a person, the person submits to the tax collector a written request for a hearing, the tax collector shall:
(1)    hold the hearing; and
(2)    at the hearing, make a final determination of the necessity for, propriety of, and amount of the security.
(b)    The tax collector shall mail the person a notice of the final determination.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part V - Security for Taxes › Section 13-829 - Time for Posting Security

(a)    Except as provided in subsection (b) of this section, a person shall post the security required under § 13-825 of this subtitle within 5 days after the date on which the notice is mailed under § 13-827 of this subtitle.
(b)    If a hearing is held under § 13-828 of this subtitle, a person shall post the security within 15 days after the date on which the notice of the tax collector’s final determination is mailed.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part V - Security for Taxes › Section 13-830 - Application of Security

If the tax, interest, and penalty are not paid when due, the tax collector, without notice to the person who posted the security under § 13-829 of this subtitle, may:
(1)    apply a cash or security deposit to the tax, interest, or penalty; or
(2)    sell a security at public or private auction and apply the proceeds of the sale to the tax, interest, or penalty.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part V - Security for Taxes › Section 13-831 - Release of Surety

(a)    Except for a liability that has accrued or will accrue before the date of release or discharge, a surety is released and discharged from liability on a bond to the State 60 days after the surety submits to the tax collector a written request for release or discharge.
(b)    On receipt of a written request from a surety for release and discharge, the tax collector promptly shall give the person who posted the bond notice that:
(1)    the surety has asked to be released and discharged from liability on the bond; and
(2)    a substitute security must be filed before the date on which the surety is released and discharged under subsection (a) of this section.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part V - Security for Taxes › Section 13-832 - Collection Fees

(a)    Subject to the limitation in subsection (b) of this section, if a tax under this article is referred for collection to an independent agency with which the Comptroller has contracted for the collection of taxes, in addition to interest and penalties required to be assessed under this subtitle the Comptroller shall assess a collection fee sufficient to cover all collection costs charged by the agency to the Comptroller.
(b)    The collection fee assessed by the Comptroller under paragraph (a) of this section may not, as a percentage, exceed the percentage of the fee charged by the Central Collection Unit in accordance with § 3-304(a)(2) of the State Finance and Procurement Article.
(c)    For reasonable cause, the Comptroller may waive or reduce a collection fee assessed under this section.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part VI - Seizure of Property › Section 13-834 - Definitions

(a)    In this Part VI of this subtitle the following words have the meanings indicated.
(b)    “Contraband alcoholic beverage” means an alcoholic beverage, as defined in § 5–101 of this article:
(1)    on which alcoholic beverage tax is not paid; and
(2)    that is delivered, possessed, sold, or transported in the State in a manner not authorized under Title 5 of this article or the Alcoholic Beverages Article.
(c)    “Contraband tobacco products” means cigarettes or other tobacco products, as defined in § 12-101 of this article:
(1)    on which tobacco tax is not paid; and
(2)    that are delivered, possessed, sold, or transported in the State in a manner not authorized under Title 12 of this article or Title 16 of the Business Regulation Article.
(d)    “Contraband motor fuel” means motor fuel, as defined in § 9-101 of this article:
(1)    on which motor fuel tax is not paid; and
(2)    that is delivered, possessed, sold, or transferred in the State in a manner not authorized under Title 9 of this article or Title 10 of the Business Regulation Article.
(e)    “Conveyance” means:
(1)    an aircraft, vehicle, or vessel used to transport alcoholic beverages, cigarettes, or other tobacco products; and
(2)    a tank car, vehicle, or vessel that is used to transport motor fuel and that, exclusive of any tank used for its own propulsion, has a capacity exceeding 50 gallons.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part VI - Seizure of Property › Section 13-835 - Seizure

(a)    The Comptroller or a peace officer of the State may:
(1)    seize contraband alcoholic beverages or contraband tobacco products in the State without a warrant;
(2)    stop and search a conveyance in the State if the Comptroller or officer knows or has reason to suspect that the conveyance is being used to transport in the State contraband tobacco products having a retail value of $100 or more or contraband alcoholic beverages; and
(3)    seize a conveyance being used in the State to transport contraband alcoholic beverages or contraband tobacco products.
(b)    A police officer of the State may:
(1)    seize any contraband motor fuel in the State without a warrant;
(2)    stop and search a conveyance in the State for contraband motor fuel if the officer has probable cause to believe that the conveyance is being used to carry contraband motor fuel in the State; and
(3)    seize a conveyance being used to transport contraband motor fuel.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part VI - Seizure of Property › Section 13-836 - Notices and Delivery of Seized Property

(a)    (1)    If contraband alcoholic beverages or contraband tobacco products are seized:
(i)    the Comptroller or police officer shall give a notice of seizure to the person from whom the property is seized at the time of the seizure; and
(ii)    the Comptroller shall:
1.    where possible, give a notice of seizure to the registered owner of a seized conveyance; and
2.    publish a notice of seizure of the conveyance in a newspaper of general circulation in the county where the seizure occurred.
(2)    If contraband motor fuel is seized, within 48 hours after the seizure, not including weekends and holidays, the Comptroller shall give a notice of seizure to:
(i)    the owner of the contraband motor fuel;
(ii)    the registered owner of the seized conveyance; and
(iii)    any secured party noted in the records of the Motor Vehicle Administration.
(3)    A notice of seizure shall state the right of an owner or other interested person, including a secured party of record, to file a claim for the return of the seized property.
(b)    (1)    A police officer who seizes a conveyance used to transport contraband alcoholic beverages promptly shall notify the Comptroller of the seizure.
(2)    A police officer who seizes any contraband tobacco products or conveyance used to transport contraband tobacco products shall deliver the seized cigarettes or other tobacco products and conveyance to the Comptroller.
(3)    A police officer who seizes any contraband motor fuel shall:
(i)    deliver the seized contraband motor fuel and conveyance to the Comptroller; or
(ii)    if the seized conveyance is operated by a common carrier, regulated by either the Maryland Public Service Commission or the Interstate Commerce Commission, and transports motor fuel for another person, for a fee, direct the operator of the conveyance to take it to a location that the Comptroller designates.
(c)    For a seized conveyance transporting contraband motor fuel that is operated by a common carrier, the Comptroller shall:
(1)    remove the contraband from the conveyance at the location that the Comptroller designates;
(2)    retain the contraband, subject to §§ 13-840 and 13-841 of this subtitle;
(3)    after removing the contraband, release the conveyance to its operator; and
(4)    reimburse the common carrier for all tariff charges applicable to the movement of the conveyance from:
(i)    the place of seizure to the location where the contraband motor fuel was removed; and
(ii)    the place where the contraband motor fuel was removed to the nearer of the common carrier’s home terminal or the place of seizure.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part VI - Seizure of Property › Section 13-837 - Claim for Return of Contraband

The owner or another person with an interest in seized property may file a claim for the return of the property with the Comptroller within 30 days after:
(1)    the seizure of alcoholic beverages, cigarettes, other tobacco products, motor fuel or conveyances used to transport motor fuel; or
(2)    a notice of seizure of a conveyance used to transport alcoholic beverages, cigarettes, or other tobacco products is published.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part VI - Seizure of Property › Section 13-838 - Lien Holder Forfeiture Procedures for Seized Alcoholic Beverages

(a)    A person forfeits any interest, right, or title to property that is seized for violation of the alcoholic beverage tax laws if the person:
(1)    fails to file a claim for return of the seized property within the time allowed under § 13–837 of this subtitle; or
(2)    is adjudged guilty of violating the alcoholic beverage tax laws.
(b)    (1)    If, within the time allowed to file a claim under § 13–837 of this subtitle, a person who has a lien interest in property seized for violation of the alcoholic beverage tax law files a petition, the circuit court for the county in which property is seized shall proceed in rem to hear and determine the question of forfeiture of the interest by the lien holder.
(2)    If the circuit court finds that the lien holder had knowledge of the intended unlawful use of the property, the interest, right, and title of a lien holder shall be forfeited.
(3)    Absent a finding under paragraph (2) of this subsection, the Comptroller, in the best interest of the State may:
(i)    pay the outstanding indebtedness secured by the lawful lien and keep the property; or
(ii)    deliver the property to the lien holder.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part VI - Seizure of Property › Section 13-839 - Hearings, and Final Determination on Claims for Return of Alcoholic Beverages, Cigarettes, Other Tobacco Products, or Conveyances

(a)    If a person files a claim for return of seized alcoholic beverages, cigarettes, other tobacco products, or a conveyance used for their transportation under § 13-837 of this subtitle, the Comptroller or the Comptroller’s designee shall:
(1)    promptly act on the request and hold an informal hearing;
(2)    direct the return of alcoholic beverages, cigarettes, or other tobacco products unless the Comptroller or Comptroller’s designee has satisfactory proof that the person was not in compliance with any provisions of Title 5 or Title 12 of this article at the time of seizure; and
(3)    direct the return of the conveyance if the Comptroller or Comptroller’s designee has satisfactory proof that the owner of the conveyance was not willfully evading any provisions of Title 5 or Title 12 of this article at the time of seizure.
(b)    The Comptroller or Comptroller’s designee shall grant or deny the application for return of seized alcoholic beverages, cigarettes, other tobacco products, or a conveyance in accordance with subsection (a) of this section by mailing the person a notice of final determination.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part VI - Seizure of Property › Section 13-840 - Motor Fuel

(a)    If a person files with the Comptroller a claim for return of the seized motor fuel or conveyances used in its transportation, the Comptroller shall:
(1)    provide an opportunity for a hearing; and
(2)    if requested by the claimant, conduct the hearing within 5 working days after the claim is received.
(b)    The Comptroller shall:
(1)    make a final determination of whether the property should be forfeited within 2 working days after the date of the conclusion of the hearing; and
(2)    mail a notice of the final determination on the date on which that determination is made.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part VI - Seizure of Property › Section 13-841 - Disposition of Seized Property

(a)    (1)    Contraband alcoholic beverages that are seized under this title and forfeited may be disposed of or destroyed in the manner allowed under §§ 6–105, 6–106, and 6–328 of the Alcoholic Beverages Article.
(2)    The Comptroller shall sell at public auction a conveyance that is seized under this title in connection with contraband alcoholic beverages and forfeited.
(b)    (1)    The Comptroller shall sell contraband tobacco products seized under this title and forfeited to a State institution, a nonprofit charitable institution, a licensed cigarette wholesaler, or a licensed cigarette manufacturer in the manner the Comptroller determines.
(2)    The Comptroller shall sell at public auction a conveyance that is seized under this title in connection with contraband tobacco products and forfeited.
(c)    (1)    If either the Comptroller or, on appeal, a court determines that seized conveyance or motor fuel is not subject to forfeiture:
(i)    the Comptroller is not required to return the motor fuel seized to the owner or other interested person who filed the claim for return of the property, but may, at the option of the Comptroller, pay to the person an amount equal to the value of the motor fuel as determined by the average wholesale value on the date of seizure for the Baltimore Terminal as reported by a nationally recognized oil price reporting service on the date of seizure; and
(ii)    the Comptroller shall return the conveyance to the registered owner and shall have no further liability to the registered owner.
(2)    If a seized conveyance or motor fuel is forfeited, the Comptroller shall:
(i)    1.    use the contraband motor fuel for any public purpose; or
2.    sell the contraband motor fuel to any person; and
(ii)    sell the seized conveyance to any person.
(d)    In the manner required under Title 2 of this article for distributions of revenue, the Comptroller shall distribute the net proceeds from the sale of any conveyance or other property under this section after paying:
(1)    the costs incurred in conjunction with the seizure and disposal of the property;
(2)    the cost of the sale; and
(3)    any bona fide lien against the conveyance.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 8 - Collections › Part VII - Sale of Estate Property › Section 13-845 - Sale of Estate Property

(a)    Except as provided in subsection (b) of this section, if the inheritance tax determined on an interest in property under § 7-209, § 7-210, or § 7-211 of this article is not paid when due, the court that has jurisdiction to administer the estate shall order the personal representative to sell as much of the interest in property on which inheritance tax is unpaid as is necessary to:
(1)    pay inheritance tax on the property; and
(2)    pay the expenses of the sale.
(b)    A court may not order the sale of an interest in property under subsection (a) of this section after the period provided for the lien on the property under § 13-806 of this subtitle has expired.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part I - Refunds › Section 13-902 - Form of Claim

A claim for refund shall be:
(1)    made, under oath, in the form that the tax collector requires; and
(2)    supported by the documents that the tax collector requires, including original invoices showing alcoholic beverage and motor fuel purchases.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part I - Refunds › Section 13-904 - Determination on Claim

(a)    The tax collector shall:
(1)    investigate each claim for refund; and
(2)    conduct a hearing at the request of the claimant prior to a final determination on the claim.
(b)    The tax collector shall give the claimant notice of:
(1)    the determination of the claim for refund; and
(2)    any delay in paying an allowed claim.