§ 13-412. Joint assessment of motor fuel tax or sales and use tax
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-412
§ 13-412. Joint assessment of motor fuel tax or sales and use tax
If both the seller and buyer are liable for payment of the motor fuel tax or the sales and use tax:
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 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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