§ 13–412
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-412 (2026)
Title 13. Procedure
Subtitle 4. Assessments
§ 13–412LinkCopy Citation
If both the seller and buyer are liable for payment of the motor fuel tax or the sales and use tax:
(1)
the Comptroller may make an assessment against both; and
(2)
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.