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§ 13-821. Jeopardy assessments

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 8. Collections (Refs & Annos)
Part IV. Jeopardy Assessments (Refs & Annos)
MD Code, Tax - General, § 13-821
§ 13-821. Jeopardy assessments
Currentness
In general
(a) Notwithstanding any other provision of this title, if a tax collector finds that the collection of a tax under this article will be jeopardized by the departure, from the State, of the person required to pay the tax, the removal of property from the State, the concealment of the person or the property, or any other act, the tax collector immediately may assess the tax, interest, and penalty as a jeopardy assessment.
Notice of jeopardy assessment
(b) The tax collector shall mail to the person required to pay the tax a notice of jeopardy assessment that states:
(1) the findings about the jeopardy of tax collection;
(2) the amount of the assessment; and
(3) a demand that the person immediately:
(i) pay the assessment; or
(ii) submit evidence that collection of the tax is not in jeopardy.
Findings of tax collector final
(c) The findings of the tax collector about the jeopardy of tax collection are final and conclusive.
Actions to collect unpaid tax
(d) If, within the 10 days after a notice of jeopardy assessment is mailed, a person fails to comply with the notice, the tax collector may take any action to collect the unpaid tax as authorized under this title.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 309, 346, 408.
MD Code, Tax - General, § 13-821, MD TAX GENERAL § 13-821
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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