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§ 13-303. Demand for tax return

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 3. Determination of Tax and Enforcement (Refs & Annos)
MD Code, Tax - General, § 13-303
§ 13-303. Demand for tax return
Currentness
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.

Credits

Added as Tax-General § 13-304 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-303 and amended by Acts 1988, c. 569, § 1.
Formerly Art. 81, § 132.
MD Code, Tax - General, § 13-303, MD TAX GENERAL § 13-303
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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