reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 2 - Returns and Records › Section 12-202 - Returns of Wholesalers

(a)    A wholesaler shall complete and file with the Comptroller a tobacco tax return:
(1)    for cigarettes:
(i)    on or before the 21st day of the month that follows the month in which the wholesaler has the first possession, in the State, of unstamped cigarettes for which tax stamps are required; and
(ii)    if the Comptroller so specifies, by regulation, on other dates for each month in which the wholesaler does not have the first possession of any unstamped cigarettes in the State; and
(2)    for other tobacco products, on or before the 21st day of the month that follows the month in which the wholesaler has possession of other tobacco products on which the tobacco tax has not been paid.
(b)    Each return shall state the quantity of cigarettes or the wholesale price of other tobacco products sold during the period that the return covers.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 2 - Returns and Records › Section 12-203 - Records of Wholesaler

(a)    Each wholesaler shall:
(1)    keep an invoice for each purchase of tax stamps;
(2)    maintain a daily record of the tax stamps affixed to cigarette packages; and
(3)    maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State.
(b)    A wholesaler shall:
(1)    keep the records required under subsection (a) of this section for a period of 6 years or for a shorter period that the Comptroller authorizes; and
(2)    allow the Comptroller to examine the records.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 2 - Returns and Records › Section 12-204 - Records Maintained by Out-of-State Seller -- Examination by Comptroller or Executive Director

(a)    The Comptroller shall adopt regulations that:
(1)    require an out–of–state seller to maintain records of the cost of premium cigars and pipe tobacco acquired for sale into the State; and
(2)    specify the period for which an out–of–state seller must maintain the records required under item (1) of this subsection.
(b)    An out–of–state seller shall allow the Comptroller to examine the records maintained in accordance with subsection (a) of this section.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 3 - Tax Payment › Section 12-301 - "Licensed Wholesaler" Defined

In this subtitle, “licensed wholesaler” means a wholesaler who is licensed under Title 16, Subtitle 2 of the Business Regulation Article to act as a wholesaler or under Title 16.5, Subtitle 2 of the Business Regulation Article to act as an other tobacco products wholesaler.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 3 - Tax Payment › Section 12-302 - Out-of-State Seller of Pipe Tobacco or Premium Cigars

(a)    A manufacturer of sample cigarettes shall pay the tobacco tax on those cigarettes distributed in the State without charge, in the manner that the Comptroller requires by regulation, with the return that covers the period in which the manufacturer distributed those cigarettes.
(b)    The wholesaler who first possesses in the State unstamped cigarettes for which tax stamps are required shall pay the tobacco tax on those cigarettes by buying and affixing tax stamps.
(c)    The tobacco tax on other tobacco products shall be paid by the wholesaler who sells the other tobacco products to a retailer in the State.
(d)    (1)    A licensed other tobacco products retailer or a licensed tobacconist shall pay the tobacco tax on other tobacco products on which the tobacco tax has not been paid by filing a quarterly tax return, with any supporting schedules, on forms provided by the Comptroller on the following dates covering tax liabilities in the preceding quarter:
(i)    January 21;
(ii)    April 21;
(iii)    July 21; and
(iv)    October 21.
(2)    A licensed other tobacco products retailer or a licensed tobacconist required to file a tax return under paragraph (1) of this subsection shall pay a tobacco tax at the rate provided in § 12–105(b) of this title based on the invoice amount charged by the licensed other tobacco products manufacturer, exclusive of any discount, trade allowance, rebate, or other reduction.
(e)    (1)    An out–of–state seller shall pay the tobacco tax on pipe tobacco or premium cigars on which the tobacco tax has not been paid.
(2)    An out–of–state seller shall pay the tobacco tax on pipe tobacco and premium cigars by filing a tax return, with any supporting schedules, on forms provided by the Comptroller:
(i)    on or before the 21st day of the month after a sale of premium cigars or pipe tobacco is made; or
(ii)    on dates specified by the Comptroller by regulation.
(3)    For the period that the return covers, the return shall state:
(i)    the stock keeping unit number for any premium cigars and pipe tobacco sold; and
(ii)    for each stock keeping unit:
1.    the quantity of premium cigars and pipe tobacco sold during the return period; and
2.    the price of the premium cigars and pipe tobacco sold, as determined under § 12–105(c) of this title.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 3 - Tax Payment › Section 12-303 - Purchase of Tax Stamps

(a)    (1)    A licensed wholesaler may buy tax stamps, in the manner and at the time that the Comptroller requires by regulation.
(2)    Tax stamps may not be bought from a person other than the Comptroller unless the buyer:
(i)    has written permission from the Comptroller to do so; or
(ii)    is acting in accordance with the regulations of the Comptroller for stamping floor stock.
(b)    The Comptroller shall allow a licensed wholesaler a discount of 0.82% of the purchase price of tax stamps.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 3 - Tax Payment › Section 12-304 - Evidence of Payment

(a)    A manufacturer that pays the tobacco tax shall indicate prominently on each package of cigarettes that:
(1)    the package contains sample cigarettes that are not for sale; and
(2)    all applicable tobacco taxes on those cigarettes have been paid.
(b)    (1)    Except as provided in subsection (c) of this section, within 72 hours after receiving cigarettes in the State and before selling or attempting to sell the cigarettes, a licensed wholesaler who first possesses the cigarettes shall affix, to the smallest cigarette package, tax stamps:
(i)    in a total amount that at least equals the tobacco tax due on the number of cigarettes in the package; and
(ii)    in the manner that the Comptroller requires, including placing the tax stamps on the cigarette package so that the stamps are visible to a buyer.
(2)    If a tax stamp has been affixed to a package of cigarettes, a person may not affix the same tax stamp to another package of cigarettes.
(c)    A licensed wholesaler is not required to affix tax stamps to:
(1)    sample cigarettes if the cigarette package is marked in accordance with subsection (a) of this section; or
(2)    cigarettes that are segregated or marked to indicate that the cigarettes:
(i)    were received within the immediately preceding 72 hours; or
(ii)    are being held for a sale or use that is exempt under this title.
(d)    (1)    Except as provided in subsection (c)(2) of this section, a rebuttable presumption exists that any unstamped cigarettes in the possession of a licensed wholesaler are possessed in violation of this title.
(2)    The licensed wholesaler who possesses unstamped cigarettes has the burden of proving that the cigarettes are not possessed in violation of this title.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 3 - Tax Payment › Section 12-305 - Prohibited Acts

(a)    Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.
(b)    A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.
(c)    A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 1 - Definitions; General Provisions › Section 13-101 - Definitions

(a)    In this title the following words have the meanings indicated.
(b)    (1)    “Demand response trip” means the carriage of a passenger who is unable to use regular schedule, fixed termini services.
(2)    “Demand response trip” includes a trip that is required under the federal Americans with Disabilities Act.
(c)    “Governmental unit” means:
(1)    this State or a political subdivision, unit, or instrumentality of this State;
(2)    another state or a political subdivision, unit, or instrumentality of that state; and
(3)    a unit or instrumentality of a political subdivision of this State or of another state.
(d)    (1)    “Tax collector” means the person or governmental unit responsible for collecting a tax.
(2)    “Tax collector” includes:
(i)    the Comptroller;
(ii)    the Department, with respect to:
1.    the financial institution franchise tax; and
2.    the public service company franchise tax; and
(iii)    the registers of wills, with respect to the inheritance tax.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 1 - Definitions; General Provisions › Section 13-102 - Unpaid Tax Is Personal Debt

(a)    Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax.
(b)    Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 1 - Definitions; General Provisions › Section 13-103 - Application of Tax Payment

(a)    A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.
(b)    This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 1 - Definitions; General Provisions › Section 13-105 - Payment of Taxes in Immediately Available Funds -- Regulations

Subject to the approval of the Treasurer, the Comptroller by regulation may provide for payment in funds that are immediately available to the State of any delinquent unpaid tax liability for:
(1)    income tax withheld by an employer;
(2)    income tax from a corporation; or
(3)    sales and use tax.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 1A - Private Letter Rulings › Section 13-1A-02 - Private Letter Rulings by Comptroller -- Additional Information Requested -- Denials for Good Cause -- Withdrawal of Request

(a)    (1)    Except as provided in subsection (c) of this section, the Comptroller shall issue a private letter ruling on the written request of a person as soon as practicable after the date on which the Comptroller received the written request.
(2)    (i)    A person requesting a private letter ruling shall include in the written request a statement as to whether the person is the subject of an ongoing taxation matter, including an audit, a claim for refund, a tax protest, or an appeal to the Tax Court or any other court with jurisdiction over the matter.
(ii)    If the person is the subject of an ongoing taxation matter, the statement required under this paragraph shall include any relevant case numbers or other identifying information.
(b)    (1)    The Comptroller, as appropriate, may request additional information from the person requesting the private letter ruling.
(2)    The person shall submit the information to the Comptroller within 30 days after the date on which the person receives the Comptroller’s request under this subsection.
(c)    (1)    The Comptroller may deny a request for a private letter ruling for good cause, including:
(i)    the issue is the subject of existing guidance to taxpayers published by the Comptroller;
(ii)    the person did not timely submit the additional information requested by the Comptroller in accordance with subsection (b) of this section;
(iii)    the issue identified in the request:
1.    is under extensive study or review; or
2.    is currently being considered in a rulemaking procedure, contested case, or any other agency or judicial proceeding that may resolve the issue;
(iv)    the request involves a hypothetical situation or alternative plans;
(v)    the transaction for which the private letter ruling is requested is designed to avoid taxation;
(vi)    the facts or issues identified in the request are unclear, overbroad, insufficient, or otherwise inappropriate as a basis on which to issue a private letter ruling;
(vii)    the request is to determine whether a statute is constitutional under the Maryland Constitution or the United States Constitution;
(viii)    the issue is clearly and adequately addressed by statute, regulation, or court decision; or
(ix)    the issue involves the tax consequence of any proposed but not yet enacted federal, state, or local legislation.
(2)    If the Comptroller denies a request for a private letter ruling under this section, the Comptroller shall notify the person in writing:
(i)    of the reasons for the denial and why those reasons constitute good cause; and
(ii)    within 60 days after the date on which the request was submitted to the Comptroller.
(d)    A person may withdraw, in writing, the request for a private letter ruling at any time before the issuance of the private letter ruling under this section.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 1A - Private Letter Rulings › Section 13-1A-03 - Reliance on Private Letter Ruling -- Binding Effect on Comptroller -- Effect of Unfavorable Rulings or Modification or Revocation of Rulings

(a)    A private letter ruling issued under this subtitle may be relied on solely and prospectively by the person for whom the private letter ruling is requested unless there is an intervening statutory or regulatory change or the private letter ruling is revoked by the Comptroller.
(b)    A private letter ruling is binding on the Comptroller for a period of 7 years unless:
(1)    there has been a misstatement or omission of material facts in the request;
(2)    the actual facts are determined to be materially different from the facts on which the private letter ruling was based;
(3)    there has been a change in law or a final decision in a contested case that the Comptroller determines affects the validity of the private letter ruling; or
(4)    the Comptroller has modified or revoked the private letter ruling.
(c)    An unfavorable private letter ruling does not bind the person for whom the private letter ruling was requested.
(d)    The modification or revocation of a private letter ruling by the Comptroller may not be applied retroactively to taxable periods or taxable years before the effective date of the modification or revocation.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 1A - Private Letter Rulings › Section 13-1A-04 - Publication of Rulings by Comptroller -- Redaction of Personally Identifiable Information

(a)    Subject to subsection (b) of this section, the Comptroller shall publish periodically on the Comptroller’s website copies of private letter rulings that the Comptroller determines to be of interest to the general public.
(b)    The Comptroller shall redact personally identifiable information in a published private letter ruling in order to ensure the confidentiality of any person that is the subject of the private letter ruling.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 1A - Private Letter Rulings › Section 13-1A-05 - Adoption of Regulations -- Items Included

The Comptroller shall adopt regulations necessary to carry out the provisions of this subtitle, including regulations that establish:
(1)    the procedure, form, and time periods for submitting a request for a private letter ruling;
(2)    the terms and conditions under which a private letter ruling may be revoked or modified;
(3)    the limitations on the applicability of a private letter ruling to specific persons, transactions, factual circumstances, and time periods;
(4)    the circumstances under which a request for a private letter ruling may be denied by the Comptroller for good cause; and
(5)    guidelines for the publication of private letter rulings.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 2 - Confidentiality › Section 13-201 - "Tax Information" Defined

In this subtitle, “tax information” means:
(1)    the amount of income or any other particulars disclosed in a tax return required under this article, if the return contains return information, as defined in § 6103 of the Internal Revenue Code;
(2)    any return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under this article; or
(3)    any information contained in:
(i)    an admissions and amusement tax return;
(ii)    an alcoholic beverage tax return;
(iii)    a bay restoration fee return;
(iv)    a boxing and wrestling tax return;
(v)    an E–9–1–1 fee return;
(vi)    a financial institution franchise tax return;
(vii)    an inheritance tax return;
(viii)    a Maryland estate tax return;
(ix)    a motor carrier tax return;
(x)    a motor fuel tax return;
(xi)    an other tobacco products tax return;
(xii)    a public service company franchise tax return;
(xiii)    a sales and use tax return;
(xiv)    a savings and loan association franchise tax return;
(xv)    a tire recycling fee return;
(xvi)    a tobacco tax return; or
(xvii)    a transportation services assessment return.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 2 - Confidentiality › Section 13-204 - Exceptions to Nondisclosure -- Admissions and Amusement Tax Information

In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller shall allow:
(1)    the treasurer or finance officer of a county or municipal corporation to inspect the admissions and amusement tax return of a business, including a governmental unit, located in the county or municipal corporation; and
(2)    the Maryland Stadium Authority to inspect an admissions and amusement tax return that relates to admissions to a facility owned or leased by the Authority.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 2 - Confidentiality › Section 13-205 - Exceptions to Nondisclosure -- Taxpayer Identity Information

(a)    In this section, “taxpayer identity information” means a taxpayer’s:
(1)    name;
(2)    address; and
(3)    identifying number, as described in § 6109 of the Internal Revenue Code.
(b)    (1)    In addition to a disclosure allowed in § 13-203 of this subtitle, the Comptroller may disclose taxpayer identity information that relates to the taxes administered by the Comptroller under § 2-102 of this article:
(i)    on written request of the administrator of the Central Collection Unit for taxpayer identity information, to the administrator or other employer or agent of the Unit but only for purposes of collection of a debt that the taxpayer owes to the State;
(ii)    to 1 or more commercial printers for the purpose of printing the taxpayer identity information on tax forms;
(iii)    to 1 or more commercial entities for the purpose of using a lockbox or similar system for tax forms and payments;
(iv)    in lists of names of persons who have failed to pay the tax as required in this article and other relevant information that the Comptroller determines may help in the collection of unpaid tax; and
(v)    except for the identifying numbers described in subsection (a)(3) of this section, to:
1.    1 or more persons with whom the Comptroller has contracted to obtain telephone numbers of taxpayers for use in the collection of unpaid tax; or
2.    the press or other medium for the purpose of notifying persons entitled to tax refunds if, after reasonable effort and time, the Comptroller has been unable to locate those persons.
(2)    If the Comptroller discloses taxpayer identity information to a person under a contract described in paragraph (1)(v)1 of this subsection, the person:
(i)    shall use that information only to obtain telephone numbers for the Comptroller; and
(ii)    may not use any telephone number or taxpayer identity information or disclose the information to any other person.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 2 - Confidentiality › Section 13-206 - Exceptions to Nondisclosure -- Motor Carrier Tax Information

In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller may make an agreement with the appropriate authority of any other state that has laws similar to the motor carrier tax laws for cooperative audits of motor carrier tax returns and reports.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 2 - Confidentiality › Section 13-207 - Disclosure by Income Tax Return Preparer Prohibited

(a)    In this section, “income tax return preparer” means a person who:
(1)    prepares or helps to prepare federal or State income tax returns for compensation; or
(2)    advertises or publicizes that the person prepares or helps to prepare federal or State income tax returns.
(b)    An income tax return preparer may not disclose any information that the preparer obtains while preparing or helping to prepare a return, unless the disclosure is:
(1)    based on the written consent of the taxpayer;
(2)    authorized expressly by a law of this State or the federal government;
(3)    needed to prepare the return; or
(4)    required by a court order.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 3 - Determination of Tax and Enforcement › Section 13-302 - Determination and Enforcement

(a)    To determine whether a tax return is correct or otherwise to enforce a provision of this article, a tax collector may:
(1)    examine any records or other data that may be relevant or material to the matters required to be included in a tax return;
(2)    conduct an investigation;
(3)    hold a hearing;
(4)    administer oaths;
(5)    take testimony and other evidence; and
(6)    subpoena:
(i)    any person; or
(ii)    any relevant document.
(b)    If the Comptroller determines that the taxpayer’s records are so detailed, complex, or voluminous that an audit of all detailed records would be unreasonable or impractical, the Comptroller may compute the sales and use tax by using scientific random sampling techniques.
(c)    If a person fails to comply with a subpoena or fails to testify on any matter on which the person lawfully may be interrogated, on petition of a tax collector, a circuit court or, if the subpoena is issued under authority of an orphans’ court, the orphans’ court may pass an order directing compliance with the subpoena or compelling testimony.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 3 - Determination of Tax and Enforcement › Section 13-303 - Notice and Demand for Return

If a person or governmental unit fails to file a tax return as required under this article, the tax collector shall mail the person or governmental unit a notice and demand for the return that requires the person or governmental unit:
(1)    for the sales and use tax, to file the return and to pay the tax within 10 days after the date on which the notice is mailed; and
(2)    for any other tax, to file the return and to pay the tax within 30 days after the date on which the notice is mailed.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 3 - Determination of Tax and Enforcement › Section 13-304 - Compelling Filing of Returns

If a person fails to comply with a notice and demand for a return the tax collector:
(1)    may compel the person to make the return; and
(2)    if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 4 - Assessments › Section 13-401 - Assessment When Tax Return Filed

(a)    Except as provided in subsection (b) of this section, if a tax collector examines or audits a return and determines that the tax due exceeds the amount shown on the return, the tax collector shall assess the deficiency.
(b)    A tax collector shall allow a credit against any sales and use tax deficiency that would otherwise be assessed for any amount of sales and use tax that the tax collector determines the person who filed the return overpaid on or before the date the deficiency was due.
2023 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;
(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; and
(6)    for digital advertising gross revenues tax:
(i)    estimate gross revenues from the best information in possession of the tax collector; and
(ii)    assess the tax due on the estimated assessable base.
(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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part I - Definitions; General Provisions › Section 13-501 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Tax Court” means the Maryland Tax Court.
(c)    (1)    “Tax determining agency” means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the decision may be appealed to the Tax Court.
(2)    “Tax determining agency” includes a property tax assessment appeal board.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part II - Judicial Procedures Generally › Section 13-504 - Reciprocal Recognition and Enforcement of Taxes

(a)    In this section, “state tax”:
(1)    means a tax that is lawfully imposed by another state and is similar to a tax imposed under this article; and
(2)    includes interest and penalties on the tax.
(b)    A court of this State shall recognize and enforce the liability for a state tax if the state that imposes the tax similarly recognizes and enforces the liability for a tax that this State lawfully imposes.
(c)    (1)    An official of a reciprocating state may bring an action in a court of this State to collect state taxes.
(2)    Certification, by the Secretary of State or other comparable official of another state, that an official has authority to collect state taxes is conclusive proof of that authority.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part II - Judicial Procedures Generally › Section 13-505 - Restriction on Judicial Procedures

A court may not issue an injunction, writ of mandamus, or other process against the State or any officer or employee of the State to enjoin or prevent the assessment or collection of a tax under this article.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part III - Appeals Generally › Section 13-508 - Applications for Revision of Assessment or Claim for Refund

(a)    Within 30 days after the date on which a notice of assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, public service company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental unit against which the assessment is made may submit to the tax collector:
(1)    an application for revision of the assessment; or
(2)    except for the public service company franchise tax, if the assessment is paid, a claim for refund.
(b)    If a person or governmental unit fails to submit an application for revision or claim for refund within the time allowed in subsection (a) of this section, the assessment becomes final.
(c)    The Comptroller or an employee of the Comptroller’s office expressly designated by the Comptroller promptly:
(1)    (i)    shall hold an informal hearing on a person’s or governmental unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax application for revision or claim for refund under subsection (a) of this section; and
(ii)    after the hearing:
1.    shall act on the application for revision; and
2.    may assess any additional tax, penalty, and interest due; and
(2)    shall mail to the person or governmental unit a notice of final determination.
(d)    The Department promptly:
(1)    (i)    shall act on a person’s public service company franchise tax or financial institution franchise tax application for revision under subsection (a) of this section; or
(ii)    1.    shall hold an informal hearing after giving reasonable notice to the person; and
2.    after the hearing:
A.    shall act on the application for revision; and
B.    may assess any additional tax, penalty, and interest due; and
(2)    shall mail to the person a notice of final determination.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part III - Appeals Generally › Section 13-509 - Correction of Erroneous Assessments

(a)    Notwithstanding a person’s failure to file a timely application for revision or claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax under § 13–508(a) of this subtitle, the Comptroller or the Comptroller’s designee may issue an order decreasing or abating an assessment to correct an erroneous assessment.
(b)    If action is taken under subsection (a) of this section, the order shall state clearly the reasons for decreasing or abating the assessment.
(c)    Any order issued by the Comptroller under subsection (a) of this section shall be final and not subject to appeal.
(d)    The Comptroller’s refusal to enter an order under subsection (a) of this section shall be final and not subject to appeal.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part III - Appeals Generally › Section 13-510 - Appeal to Tax Court

(a)    Except as provided in subsection (b) of this section and subject to § 13-514 of this subtitle, within 30 days after the date on which a notice is mailed, a person or governmental unit that is aggrieved by the action in the notice may appeal to the Tax Court from:
(1)    a final assessment of tax, interest, or penalty under this article;
(2)    a final determination on an application for revision or claim for refund under § 13-508 of this subtitle;
(3)    an inheritance tax determination by a register or by an orphans’ court other than a circuit court sitting as an orphans’ court;
(4)    a denial of an alternative payment schedule for inheritance tax or Maryland estate tax;
(5)    a final determination on a claim for return of seized property under § 13-839 or § 13-840 of this title; or
(6)    a disallowance of a claim for refund under § 13-904 of this title.
(b)    If a tax collector does not make a determination on a claim for refund within 6 months after the claim is filed, the claimant may:
(1)    consider the claim as being disallowed; and
(2)    appeal the disallowance to the Tax Court.
(c)    An appeal to the Maryland Tax Court under this section shall be deemed to be filed within the time allowed for the appeal if a written petition is mailed to the Maryland Tax Court with a postmark date within the time allowed for the appeal.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part III - Appeals Generally › Section 13-511 - Appeal to Appellate Court of Maryland From Orphans' Court

A register, on behalf of the State, or a person in interest may appeal to the Court of Special Appeals from an order or determination of an orphans’ court or a court exercising the jurisdiction of the orphans’ court that relates to the inheritance tax.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part IV - Tax Court Appeal Procedures › Section 13-515 - Representation of Parties

(a)    An individual may appear before the Tax Court without a lawyer.
(b)    The following individuals may represent the persons indicated without a lawyer before the Tax Court:
(1)    a partner for the partnership; and
(2)    a corporate officer for the corporation.
(c)    Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part IV - Tax Court Appeal Procedures › Section 13-516 - Petition and Response

(a)    To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:
(1)    the nature of the case;
(2)    the facts on which the appeal is based; and
(3)    each question presented for review by the Tax Court.
(b)    An opposing party shall respond in accordance with the rules of procedure of the Tax Court.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part IV - Tax Court Appeal Procedures › Section 13-520 - Subpoenas for Hearings

(a)    On receipt of a petition, the clerk of the Tax Court immediately shall issue a subpoena that requires the appropriate tax determining agency to produce at a hearing before the Tax Court:
(1)    the record of the proceeding from which the appeal is taken or a certified copy of the record; and
(2)    any map, plat, or other document that is connected with the record.
(b)    On request of a party, the Tax Court shall issue a subpoena that requires at a hearing before the Tax Court:
(1)    the appearance of a witness to testify; and
(2)    the production of any pertinent document.
(c)    A subpoena issued under this section or § 13-521 of this subtitle shall be served by:
(1)    the sheriff or deputy sheriff of the jurisdiction in which the person subpoenaed is found;
(2)    the clerk or a deputy clerk of the Tax Court;
(3)    certified mail, return receipt requested; or
(4)    a private process server.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part IV - Tax Court Appeal Procedures › Section 13-521 - Depositions

(a)    A party may take a deposition in or out of the State in the manner provided by law for taking depositions in a civil case.
(b)    On request of a party, the Tax Court shall issue a subpoena that requires at a deposition:
(1)    the appearance of a witness to testify; and
(2)    the production of any pertinent document.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part IV - Tax Court Appeal Procedures › Section 13-522 - Sanctions for Noncompliance With Directive of Tax Court

(a)    If, without reasonable cause, a person fails to obey a subpoena, refuses to be sworn, or refuses to testify, the Tax Court may and, on request of a party, shall apply to a circuit court to issue an order, returnable within 5 days, that directs the person to show cause for the refusal to be sworn or to testify or the failure to obey the subpoena.
(b)    (1)    After the expiration of the time period in subsection (a) of this section, the circuit court shall conduct a hearing to determine the existence of reasonable cause.
(2)    If the circuit court determines that there is no reasonable cause for the failure to comply, the circuit court shall order compliance with the directive of the Tax Court.
(c)    A person who fails to comply with the order of a circuit court may be held in contempt of court, and the circuit court shall impose sanctions appropriate for contempt.
(d)    A person may appeal a finding of contempt under this section.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part IV - Tax Court Appeal Procedures › Section 13-525 - Rulings on Questions of Law

(a)    A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.
(b)    On a request submitted under subsection (a) of this section, the Tax Court may:
(1)    issue a ruling on the question of law;
(2)    modify the question submitted by a party and issue a ruling on the modified question; or
(3)    decline to issue a ruling.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part IV - Tax Court Appeal Procedures › Section 13-526 - Submission of Issues of Fact for Jury Trial

(a)    Except as provided in subsection (c) of this section, on the request of a party, the Tax Court may submit an issue of fact to a circuit court for a jury trial.
(b)    A submission under this section shall be filed in the circuit court for the county where the taxpayer resides or does business.
(c)    An issue of fact as to the valuation of property may not be submitted under this section.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part IV - Tax Court Appeal Procedures › Section 13-527 - Record of Proceedings; Copy of Examiner's Recommendation

(a)    The Tax Court shall provide:
(1)    for recording equipment at all hearings; and
(2)    on request of a party, for the preparation of a copy of the record of the proceedings.
(b)    If, under § 3-111 of this article, the Tax Court appoints an examiner to hear an appeal, the Tax Court shall provide to each party a copy of the examiner’s recommended decision.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part IV - Tax Court Appeal Procedures › Section 13-528 - Disposition of Cases

(a)    (1)    The Tax Court shall have full power to hear, try, determine, or remand any matter before it.
(2)    In exercising these powers, the Tax Court may reassess or reclassify, abate, modify, change or alter any valuation, assessment, classification, tax or final order appealed to the Tax Court.
(b)    Absent affirmative evidence in support of the relief being sought or an error apparent on the face of the proceeding from which the appeal is taken, the decision, determination, or order from which the appeal is taken shall be affirmed.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part IV - Tax Court Appeal Procedures › Section 13-529 - Decision and Order

(a)    In each appeal, the Tax Court shall issue a written order that sets forth its decision.
(b)    Each order of the Tax Court shall be filed with its clerk.
(c)    The clerk of the Tax Court shall certify the order in an appeal and mail a copy of the certified order to:
(1)    each party to the appeal; and
(2)    the tax determining agency from which the appeal is taken.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 5 - Appeals and Judicial Procedures Generally › Part V - Appeals From Tax Court › Section 13-532 - Judicial Review

(a)    (1)    A final order of the Tax Court is subject to judicial review as provided for contested cases in §§ 10-222 and 10-223 of the State Government Article.
(2)    Any party to the Tax Court proceeding, including a governmental unit, may appeal a final order of the Tax Court to the circuit court.
(b)    When an order of the Tax Court is subject to judicial review, that order is enforceable unless the reviewing court grants a stay upon such condition, security or bond as it deems proper.