Maryland Code > TAX – GENERAL > Title 13 > Subtitle 4


§ 13-401	Assessment when tax return filed
§ 13-402	Assessment when tax return not filed
§ 13-403	Admissions and amusement tax assessment when records not kept
§ 13-405	Motor carrier tax assessment when inadequate or no records kept or no report filed
§ 13-406	Motor fuel tax assessment when records not kept
§ 13-407	Sales and use tax assessment when records not kept or resale certificate not obtained
§ 13-408	Tobacco tax assessment when records not kept or tobacco tax not paid
§ 13-409	Assessment when federal adjustment made
§ 13-410	Notice of assessment
§ 13-411	Tax assessments are prima facie correct
§ 13-412	Motor fuel or sales and use tax assessment against seller and buyer
§ 13-413	Assessment of interest, penalty, or collection fee

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including: means includes or including by way of illustration and not by way of limitation. See
Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

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