§ 13-302. Tax return correctness determinations, enforcement
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-302
§ 13-302. Tax return correctness determinations, enforcement
(a) To determine whether a tax return is correct or otherwise to enforce a provision of this article, a tax collector may:
(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.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 5.
Formerly Art. 56, § 115; Art. 81, §§ 128A, 134, 304, 358, 399, 427A, 452.
MD Code, Tax - General, § 13-302, MD TAX GENERAL § 13-302
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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