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§ 13-509. Revision of erroneous assessments

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2009

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 5. Appeals and Judicial Procedures Generally (Refs & Annos)
Part III. Appeals Generally (Refs & Annos)
Effective: October 1, 2009
MD Code, Tax - General, § 13-509
§ 13-509. Revision of erroneous assessments
Currentness
Order to decrease or abate an assessment
(a) Notwithstanding a person's failure to file a timely application for revision or claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax under § 13-508(a) of this subtitle, the Comptroller or the Comptroller's designee may issue an order decreasing or abating an assessment to correct an erroneous assessment.
Contents of order
(b) If action is taken under subsection (a) of this section, the order shall state clearly the reasons for decreasing or abating the assessment.
Order not subject to appeal
(c) Any order issued by the Comptroller under subsection (a) of this section shall be final and not subject to appeal.
Lack of order not subject to appeal
(d) The Comptroller's refusal to enter an order under subsection (a) of this section shall be final and not subject to appeal.

Credits

Added by Acts 1996, c. 182, § 1, eff. July 1, 1996. Amended by Acts 2002, c. 210, § 1, eff. July 1, 2002; Acts 2009, c. 353, § 1, eff. Oct. 1, 2009.
MD Code, Tax - General, § 13-509, MD TAX GENERAL § 13-509
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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