Except as otherwise provided in this section, an assessment of financial institution franchise tax, public service company franchise tax, income tax, or estate tax may not be made after 3 years from the later of: the date that the return is filed; or the date that the return is due. An assessment of digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax, income tax, or estate tax may be made at any time if: a false return is filed with the intent to evade the tax; a willful attempt is made to evade the tax; a return is not filed as required under Title 7, Title 7.5, Title 8, or Title 10 of this article; an amended estate tax return is not filed as required under Title 7 of this article; an incomplete return is filed; or a report of federal adjustment is not filed within the period required under § 13–409 of this title. If a report of federal adjustment is filed within the time required under § 13–409 of this title, the tax collector shall assess the digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax, income tax, or estate tax within 1 year after the date on which the tax collector receives the report. Subject to the provisions of paragraph (2) of this subsection, an assessment of income tax or estate tax arising out of an amended return shall be made within 3 years after the date that the amended return is filed. An assessment of income tax under paragraph (1) of this subsection shall be related to changes made by the amended items in the return.

Except as provided in subsection (b) of this section, an action to recover admissions and amusement tax, boxing and wrestling tax, motor fuel tax, or sales and use tax may not be brought after 4 years from the date on which the tax is due. An action to recover admissions and amusement tax, boxing and wrestling tax, or sales and use tax may be brought at any time if there is proof that the tax is not paid due to fraud or gross negligence. An underpayment of 25% or more of the sales and use tax due is prima facie evidence of gross negligence. An action to recover motor fuel tax may be brought at any time if there is proof that the tax is not paid due to fraud.

Except as otherwise provided in this section, a tax imposed under this article may not be collected after 10 years from the date the tax is due. If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed. If the assessment of any tax has been made within the period of limitations applicable to the assessment, a tax may not be collected after 10 years from the date of the assessment. Any judgment entered may be enforced or renewed as any other judgment.

Except as otherwise provided in this section, a claim for refund under this article may not be filed after 3 years from the date the tax, interest, or penalty was paid. A claim for refund of alcoholic beverage tax may not be filed after: 90 days from the date of purchase or invoice of exempt alcoholic beverages used by a hospital or religious organization; and 6 months from the date on which alcoholic beverages are condemned, lost, or rendered unmarketable. Except as provided in paragraph (2) of this subsection, a claim for refund or credit of overpayment of financial institution franchise tax or income tax may not be filed after the periods of limitations for filing claims for refund or credit of overpayment set forth in § 6511 of the Internal Revenue Code. A claim for refund or credit of overpayment may not be filed later than 1 year from the date of: a final adjustment report of the Internal Revenue Service; or a final decision of the highest court of the United States to which an appeal of a final decision of the Internal Revenue Service is taken. Except as provided in paragraph (4) of this subsection, a refund or credit of overpayment allowed upon a claim filed under this subsection may not exceed the amount of the Maryland tax resulting from the application of the limits set forth in § 6511 of the Internal Revenue Code. A refund or credit of overpayment allowed upon a claim filed under paragraph (2) of this subsection shall be limited to the amount of the reduction in Maryland tax resulting from the federal income tax adjustment. A claim for refund of Maryland estate tax, inheritance tax, or Maryland generation-skipping transfer tax may not be filed after 3 years from the date of the event that caused the refund. A claim for refund of excess motor carrier tax credit may not be filed after 24 months following the end of the period in which the excess credit was developed. Except as provided in § 13-508 of this title or for a claim under § 13-901(a)(1) or (2) of this title, a claim for refund of motor fuel tax may not be filed: after 1 year from the date of purchase; after October 1, if the claimant elects to file an annual claim for the 12-month period ending June 30; or for a period of less than 1 year, after 3 months following the end of the period for which the claim is filed. Except as provided in § 13-508 of this title, a claim for refund of sales and use tax may not be filed after 4 years from the date the tax was paid. Except for a claim under § 13-901(a)(1) or (2) of this title, a claim for refund of tobacco tax may not be filed after 1 year from the date of the event that caused the refund. A claim for refund or credit for overpayment of income tax attributable to a credit claimed under § 10-703 of this article for the payment of a state tax on income paid to another state may not be filed after the later of: the end of the limitation period otherwise prescribed under this section; or 1 year after the date the taxpayer received notification that the other state’s income tax was due. Notwithstanding subsection (c) of this section, a claim for refund or credit for overpayment of income tax attributable to a right to a reduction in a person’s Maryland income tax that is established by a decision of an administrative board or by an appeal of a decision of an administrative board may be filed within 1 year after the date of a final decision of the administrative board or a final decision of the highest court to which an appeal of a final decision of the administrative board is taken.