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§ 11-501. Buyer tax return required

West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 5. Returns and Records (Refs & Annos)
Effective: May 30, 2021
MD Code, Tax - General, § 11-501
§ 11-501. Buyer tax return required
Currentness
In general
(a) A buyer who fails to pay the sales and use tax on a purchase or use subject to the tax to the vendor as required in § 11-403 of this title or to a marketplace facilitator as required in § 11-403.1 of this title or who is required by regulation to file a return for a purchase or use subject to the tax shall complete, under oath, and file with the Comptroller a sales and use tax return:
(1) on or before the 20th day of the month that follows the month in which the buyer makes that purchase or use; and
(2) for other periods and on other dates that the Comptroller specifies, by regulation, including periods in which the buyer does not make any purchase or use subject to the sales and use tax.
Sales information
(b) The return shall state for the period that the return covers:
(1) the total value of the tangible personal property, digital code, digital product, or taxable service that is subject to the sales and use tax; and
(2) the sales and use tax due.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 225; Acts 1992, 1st Sp. Sess., c. 1, § 5; Acts 1993, c. 406; Acts 2003, c. 203, § 24, eff. July 1, 2003; Acts 2019, c. 735, § 1, eff. Oct. 1, 2019; Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, §§ 331, 383, 387.
MD Code, Tax - General, § 11-501, MD TAX GENERAL § 11-501
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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