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§ 13-412. Joint assessment of motor fuel tax or sales and use tax

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, § 13-412
§ 13-412. Joint assessment of motor fuel tax or sales and use tax
Currentness
If both the seller and buyer are liable for payment of the motor fuel tax or the sales and use tax:
(1) the Comptroller may make an assessment against both; and
(2) the assessment under item (1) of this section against either the seller or buyer does not bar an assessment against the other for the same tax or any part that has not been paid.

Credits

Added as Tax-General § 13-413 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-412 by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 3.
Formerly Art. 56, § 137; Art. 81, §§ 344, 399.
MD Code, Tax - General, § 13-412, MD TAX GENERAL § 13-412
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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