Home Table of Contents

§ 13-709. Noncompliance with notice and demand for payment of 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 7. Penalties (Refs & Annos)
MD Code, Tax - General, § 13-709
§ 13-709. Noncompliance with notice and demand for payment of sales and use tax
Currentness
In general
(a) If, within 10 days after receipt of a notice and demand for payment of a sales and use tax assessment that is final, a person or governmental unit fails to comply with the demand, the Comptroller shall assess a penalty of 25% of the unpaid assessment.
Additional penalty
(b) The penalty under subsection (a) of 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, §§ 345, 365, 399.
MD Code, Tax - General, § 13-709, MD TAX GENERAL § 13-709
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document