Title 13. Procedure — Subtitle 4. Assessments

Except as provided in subsection (b) of this section, if a tax collector examines or audits a return and determines that the tax due exceeds the amount shown on the return, the tax collector shall assess the deficiency.

A tax collector shall allow a credit against any sales and use tax deficiency that would otherwise be assessed for any amount of sales and use tax that the tax collector determines the person who filed the return overpaid on or before the date the deficiency was due.

If a notice and demand for a return is made under § 13–303 of this title and the person or governmental unit fails to file the return, the tax collector shall:

A credit shall be allowed against any sales and use tax that would otherwise be assessed under this section for any amount of sales and use tax that the tax collector determines the person who failed to file the return overpaid on or before the date the amount assessed was due.

If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may:

If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may:

The factor utilized by the Comptroller pursuant to this section shall be developed by:

If a person keeps records that do not contain the information required in § 9-209 of this article, the Comptroller may:

If a person fails to keep records or to make records available to the Comptroller as required in § 9-209 of this article, the Comptroller shall:

compute the motor fuel tax due by using the best information in the possession of the Comptroller; and

assess the tax due.

If a person or governmental unit fails to keep the records required under § 11-504 of this article, the Comptroller may:

If the Comptroller determines that a person has failed to keep the records of out-of-state cigarette or other tobacco product sales required under § 12-203 of this article, the Comptroller shall:

If the Comptroller determines that a person has possessed or transported cigarettes or other tobacco products on which the tobacco tax has not been paid as required under Title 12 of this article, the Comptroller shall assess the tobacco tax due.

If the Internal Revenue Service issues a final determination that increases federal taxable income, federal estate, or federal generation–skipping transfer tax reported on a federal return, the tax collector shall assess the financial institution franchise tax, public service company franchise tax, income tax, Maryland estate tax, or Maryland generation–skipping transfer tax on the increase in the taxable net earnings, gross receipts, Maryland taxable income, federal credit for State death tax, or federal credit for State generation–skipping transfer tax that results from the federal adjustment.

Within 90 days after the Internal Revenue Service issues to a person the final determination to which subsection (a) of this section refers, the person shall submit to the tax collector a report of federal adjustment that includes:

the Comptroller may make an assessment against both; and

the assessment under item (1) of this section against either the seller or buyer does not bar an assessment against the other for the same tax or any part that has not been paid.

Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.

For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.