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§ 13-401. Tax deficiency assessments

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 4. Assessments (Refs & Annos)
MD Code, Tax - General, § 13-401
§ 13-401. Tax deficiency assessments
In general
(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.
Credit allowed for previous overpayment
(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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 783.
Formerly Art. 81, § 475.
MD Code, Tax - General, § 13-401, MD TAX GENERAL § 13-401
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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