§ 14-506. Nonproperty tax assessments
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 14-506
§ 14-506. Nonproperty tax assessments
(a) In this section, “determination” means an assessment, other than a property tax assessment, made by the Department under this article, for taxes, license fees, charges, or the penalty under § 14-704 of this title.
(b)(1) The Department shall promptly notify each person of any action that the Department takes regarding a determination against the person.
(c)(1) Except as provided in paragraph (2) of this subsection, on or before 30 days from the earlier of the date of mailing or delivery of the notice of the determination, the person against whom the action is taken under subsection (b) of this section may submit a written appeal of the determination to the Department.
(d) When the Department receives an appeal made under subsection (c) of this section, the Department promptly shall:
(e) After the hearing, the Department shall act on the appeal with reasonable promptness. The Department may impose an additional determination for any taxes found to be due from the appellant before the date of the appeal.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1987, c. 199; Acts 2001, c. 29, § 6, eff. April 10, 2001.
MD Code, Tax - Property, § 14-506, MD TAX PROPERTY § 14-506
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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