§ 13–303
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-303 (2026)
Title 13. Procedure
Subtitle 3. Determination of Tax and Enforcement
§ 13–303LinkCopy Citation
If a person or governmental unit fails to file a tax return as required under this article, the tax collector shall mail the person or governmental unit a notice and demand for the return that requires the person or governmental unit:
(1)
for the sales and use tax, to file the return and to pay the tax within 10 days after the date on which the notice is mailed; and
(2)
for any other tax, to file the return and to pay the tax within 30 days after the date on which the notice is mailed.