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§ 13-708. Noncompliance with notice and demand for return

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 7. Penalties (Refs & Annos)
MD Code, Tax - General, § 13-708
§ 13-708. Noncompliance with notice and demand for return
In general
(a) If, within the period required in a notice and demand for a return, a person or governmental unit fails to file the return and pay the tax due, the tax collector shall assess a penalty of 25% of the tax assessed under § 13-402 of this title.
Additional penalty
(b) A penalty under this section is in addition to the penalty provided under § 13-701 of this subtitle.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1.
Formerly Art. 81, §§ 132, 344, 365, 399, 407.
MD Code, Tax - General, § 13-708, MD TAX GENERAL § 13-708
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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