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§ 14-401. Failure to submit reports

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 4. Assessment Procedures
MD Code, Tax - Property, § 14-401
§ 14-401. Failure to submit reports
Currentness
Valuation if person fails to submit reports
(a) If a person fails to submit the reports required in § 11-101 or § 11-102 of this article, the Department shall value the person's personal property based on any information the Department can obtain and assess the personal property at not more than twice the estimated value.
Responsibility for tax liability
(b) An assessment under subsection (a) of this section does not excuse the person whose personal property is assessed from liability for:
(1) property tax or other tax; or
(2) a tax penalty or other penalty imposed by law.

Credits

Added by Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2002, c. 120, § 1, eff. Oct. 1, 2002.
Formerly Art. 81, § 251.
MD Code, Tax - Property, § 14-401, MD TAX PROPERTY § 14-401
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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