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: except as otherwise provided in this section: compute the tax by using the best information in the possession of the tax collector; and assess the tax due; for financial institution franchise tax: estimate net earnings by using the best information in the possession of the tax collector; and assess a tax not exceeding twice the tax due on the estimated net earnings; for income tax: estimate income by using the best information in the possession of the tax collector; and assess a tax not exceeding twice the tax due on the estimated income; for motor carrier tax: compute the tax by using a miles per gallon factor based on the use, in the State, of 40 gallons of motor fuel for each commercial motor vehicle in the person’s fleet on each day during the period for which the return is not filed; and assess the tax due; for public service company franchise tax: estimate gross receipts from the best information in the possession of the tax collector; and assess the tax due on the estimated gross receipts; and for digital advertising gross revenues tax: estimate gross revenues from the best information in possession of the tax collector; and assess the tax due on the estimated assessable base. 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: compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and assess the tax due. If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may: compute the boxing and wrestling tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and assess the tax. The factor utilized by the Comptroller pursuant to this section shall be developed by: a survey of the business of the person or governmental unit, including any available records; a survey of other persons or governmental units engaged in the same or similar business; or other means.

If a person keeps records that do not contain the information required in § 9-209 of this article, the Comptroller may: compute the motor carrier tax by using a miles per gallon factor based on the best information in the possession of the Comptroller; and assess the tax due. 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 carrier tax by using a miles per gallon factor based on the use, in the State, of 40 gallons of motor fuel for each commercial motor vehicle in the person’s fleet on each day during the period for which the records are not kept or made available; and assess the tax due.

If a person fails to keep the records required under § 9-309 of this article, the Comptroller may: 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: compute the sales and use tax by using a factor that the Comptroller develops by: a survey of the business of the person or governmental unit, including any available records; a survey of other persons or governmental units engaged in the same or similar business; or other means; and assess the tax due. If a person or governmental unit fails to obtain a proper resale certificate on or before the date stated in a notice of intent to assess the sales and use tax under § 11-408(b) of this article, the Comptroller may assess the sales and use tax on the sale. An assessment under this subsection is final.

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: compute the tobacco tax as if the cigarettes or other tobacco products were sold in the State; and assess the tax due. 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: a statement of the amount of the increase; and if the person contends that the final federal determination is erroneous, an explanation of the reasons for the contention.

A tax collector shall mail a notice of assessment under this title to the person or governmental unit against which an assessment is made.

An assessment of tax under this article is prima facie correct.

If both the seller and buyer are liable for payment of the motor fuel tax or the sales and use tax: 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.