Title 13. Procedure

Statutes in effect as of October 1, 2026.

Subtitle 1. Definitions; General Provisions

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–101 Md. Code Ann., Tax-Gen. § 13-101 (2026)	HTML · MD · XML
§ 13–102 Md. Code Ann., Tax-Gen. § 13-102 (2026)	HTML · MD · XML
§ 13–103 Md. Code Ann., Tax-Gen. § 13-103 (2026)	HTML · MD · XML
§ 13–104 Md. Code Ann., Tax-Gen. § 13-104 (2026)	HTML · MD · XML
§ 13–105 Md. Code Ann., Tax-Gen. § 13-105 (2026)	HTML · MD · XML

Subtitle 1A. Private Letter Rulings

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–1A-01 Md. Code Ann., Tax-Gen. § 13-1A-01 (2026)	HTML · MD · XML
§ 13–1A-02 Md. Code Ann., Tax-Gen. § 13-1A-02 (2026)	HTML · MD · XML
§ 13–1A-03 Md. Code Ann., Tax-Gen. § 13-1A-03 (2026)	HTML · MD · XML
§ 13–1A-04 Md. Code Ann., Tax-Gen. § 13-1A-04 (2026)	HTML · MD · XML
§ 13–1A-05 Md. Code Ann., Tax-Gen. § 13-1A-05 (2026)	HTML · MD · XML

Subtitle 2. Confidentiality

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–201 Md. Code Ann., Tax-Gen. § 13-201 (2026)	HTML · MD · XML
§ 13–202 Md. Code Ann., Tax-Gen. § 13-202 (2026)	HTML · MD · XML
§ 13–203 Md. Code Ann., Tax-Gen. § 13-203 (2026)	HTML · MD · XML
§ 13–204 Md. Code Ann., Tax-Gen. § 13-204 (2026)	HTML · MD · XML
§ 13–205 Md. Code Ann., Tax-Gen. § 13-205 (2026)	HTML · MD · XML
§ 13–206 Md. Code Ann., Tax-Gen. § 13-206 (2026)	HTML · MD · XML
§ 13–207 Md. Code Ann., Tax-Gen. § 13-207 (2026)	HTML · MD · XML
§ 13–208 Md. Code Ann., Tax-Gen. § 13-208 (2026)	HTML · MD · XML

Subtitle 3. Determination of Tax and Enforcement

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–301 Md. Code Ann., Tax-Gen. § 13-301 (2026)	HTML · MD · XML
§ 13–302 Md. Code Ann., Tax-Gen. § 13-302 (2026)	HTML · MD · XML
§ 13–303 Md. Code Ann., Tax-Gen. § 13-303 (2026)	HTML · MD · XML
§ 13–304 Md. Code Ann., Tax-Gen. § 13-304 (2026)	HTML · MD · XML

Subtitle 4. Assessments

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–401 Md. Code Ann., Tax-Gen. § 13-401 (2026)	HTML · MD · XML
§ 13–402 Md. Code Ann., Tax-Gen. § 13-402 (2026)	HTML · MD · XML
§ 13–403 Md. Code Ann., Tax-Gen. § 13-403 (2026)	HTML · MD · XML
§ 13–405 Md. Code Ann., Tax-Gen. § 13-405 (2026)	HTML · MD · XML
§ 13–406 Md. Code Ann., Tax-Gen. § 13-406 (2026)	HTML · MD · XML
§ 13–407 Md. Code Ann., Tax-Gen. § 13-407 (2026)	HTML · MD · XML
§ 13–408 Md. Code Ann., Tax-Gen. § 13-408 (2026)	HTML · MD · XML
§ 13–409 Md. Code Ann., Tax-Gen. § 13-409 (2026)	HTML · MD · XML
§ 13–410 Md. Code Ann., Tax-Gen. § 13-410 (2026)	HTML · MD · XML
§ 13–411 Md. Code Ann., Tax-Gen. § 13-411 (2026)	HTML · MD · XML
§ 13–412 Md. Code Ann., Tax-Gen. § 13-412 (2026)	HTML · MD · XML
§ 13–413 Md. Code Ann., Tax-Gen. § 13-413 (2026)	HTML · MD · XML

Subtitle 5. Appeals and Judicial Procedures Generally

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–501 Md. Code Ann., Tax-Gen. § 13-501 (2026)	HTML · MD · XML
§ 13–504 Md. Code Ann., Tax-Gen. § 13-504 (2026)	HTML · MD · XML
§ 13–505 Md. Code Ann., Tax-Gen. § 13-505 (2026)	HTML · MD · XML
§ 13–508 Md. Code Ann., Tax-Gen. § 13-508 (2026)	HTML · MD · XML
§ 13–509 Md. Code Ann., Tax-Gen. § 13-509 (2026)	HTML · MD · XML
§ 13–510 Md. Code Ann., Tax-Gen. § 13-510 (2026)	HTML · MD · XML
§ 13–511 Md. Code Ann., Tax-Gen. § 13-511 (2026)	HTML · MD · XML
§ 13–514 Md. Code Ann., Tax-Gen. § 13-514 (2026)	HTML · MD · XML
§ 13–515 Md. Code Ann., Tax-Gen. § 13-515 (2026)	HTML · MD · XML
§ 13–516 Md. Code Ann., Tax-Gen. § 13-516 (2026)	HTML · MD · XML
§ 13–517 Md. Code Ann., Tax-Gen. § 13-517 (2026)	HTML · MD · XML
§ 13–518 Md. Code Ann., Tax-Gen. § 13-518 (2026)	HTML · MD · XML
§ 13–519 Md. Code Ann., Tax-Gen. § 13-519 (2026)	HTML · MD · XML
§ 13–520 Md. Code Ann., Tax-Gen. § 13-520 (2026)	HTML · MD · XML
§ 13–521 Md. Code Ann., Tax-Gen. § 13-521 (2026)	HTML · MD · XML
§ 13–522 Md. Code Ann., Tax-Gen. § 13-522 (2026)	HTML · MD · XML
§ 13–523 Md. Code Ann., Tax-Gen. § 13-523 (2026)	HTML · MD · XML
§ 13–524 Md. Code Ann., Tax-Gen. § 13-524 (2026)	HTML · MD · XML
§ 13–525 Md. Code Ann., Tax-Gen. § 13-525 (2026)	HTML · MD · XML
§ 13–526 Md. Code Ann., Tax-Gen. § 13-526 (2026)	HTML · MD · XML
§ 13–527 Md. Code Ann., Tax-Gen. § 13-527 (2026)	HTML · MD · XML
§ 13–528 Md. Code Ann., Tax-Gen. § 13-528 (2026)	HTML · MD · XML
§ 13–529 Md. Code Ann., Tax-Gen. § 13-529 (2026)	HTML · MD · XML
§ 13–532 Md. Code Ann., Tax-Gen. § 13-532 (2026)	HTML · MD · XML

Subtitle 6. Interest

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–601 Md. Code Ann., Tax-Gen. § 13-601 (2026)	HTML · MD · XML
§ 13–602 Md. Code Ann., Tax-Gen. § 13-602 (2026)	HTML · MD · XML
§ 13–603 Md. Code Ann., Tax-Gen. § 13-603 (2026)	HTML · MD · XML
§ 13–604 Md. Code Ann., Tax-Gen. § 13-604 (2026)	HTML · MD · XML
§ 13–605 Md. Code Ann., Tax-Gen. § 13-605 (2026)	HTML · MD · XML
§ 13–606 Md. Code Ann., Tax-Gen. § 13-606 (2026)	HTML · MD · XML

Subtitle 7. Penalties

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–701 Md. Code Ann., Tax-Gen. § 13-701 (2026)	HTML · MD · XML
§ 13–702 Md. Code Ann., Tax-Gen. § 13-702 (2026)	HTML · MD · XML
§ 13–703 Md. Code Ann., Tax-Gen. § 13-703 (2026)	HTML · MD · XML
§ 13–704 Md. Code Ann., Tax-Gen. § 13-704 (2026)	HTML · MD · XML
§ 13–705 Md. Code Ann., Tax-Gen. § 13-705 (2026)	HTML · MD · XML
§ 13–706 Md. Code Ann., Tax-Gen. § 13-706 (2026)	HTML · MD · XML
§ 13–706.1 Md. Code Ann., Tax-Gen. § 13-706.1 (2026)	HTML · MD · XML
§ 13–707 Md. Code Ann., Tax-Gen. § 13-707 (2026)	HTML · MD · XML
§ 13–708 Md. Code Ann., Tax-Gen. § 13-708 (2026)	HTML · MD · XML
§ 13–709 Md. Code Ann., Tax-Gen. § 13-709 (2026)	HTML · MD · XML
§ 13–710 Md. Code Ann., Tax-Gen. § 13-710 (2026)	HTML · MD · XML
§ 13–711 Md. Code Ann., Tax-Gen. § 13-711 (2026)	HTML · MD · XML
§ 13–712 Md. Code Ann., Tax-Gen. § 13-712 (2026)	HTML · MD · XML
§ 13–713 Md. Code Ann., Tax-Gen. § 13-713 (2026)	HTML · MD · XML
§ 13–714 Md. Code Ann., Tax-Gen. § 13-714 (2026)	HTML · MD · XML
§ 13–715 Md. Code Ann., Tax-Gen. § 13-715 (2026)	HTML · MD · XML
§ 13–716 Md. Code Ann., Tax-Gen. § 13-716 (2026)	HTML · MD · XML
§ 13–717 Md. Code Ann., Tax-Gen. § 13-717 (2026)	HTML · MD · XML

Subtitle 8. Collections

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–801 Md. Code Ann., Tax-Gen. § 13-801 (2026)	HTML · MD · XML
§ 13–802 Md. Code Ann., Tax-Gen. § 13-802 (2026)	HTML · MD · XML
§ 13–804 Md. Code Ann., Tax-Gen. § 13-804 (2026)	HTML · MD · XML
§ 13–805 Md. Code Ann., Tax-Gen. § 13-805 (2026)	HTML · MD · XML
§ 13–806 Md. Code Ann., Tax-Gen. § 13-806 (2026)	HTML · MD · XML
§ 13–807 Md. Code Ann., Tax-Gen. § 13-807 (2026)	HTML · MD · XML
§ 13–808 Md. Code Ann., Tax-Gen. § 13-808 (2026)	HTML · MD · XML
§ 13–809 Md. Code Ann., Tax-Gen. § 13-809 (2026)	HTML · MD · XML
§ 13–810 Md. Code Ann., Tax-Gen. § 13-810 (2026)	HTML · MD · XML
§ 13–811 Md. Code Ann., Tax-Gen. § 13-811 (2026)	HTML · MD · XML
§ 13–812 Md. Code Ann., Tax-Gen. § 13-812 (2026)	HTML · MD · XML
§ 13–815 Md. Code Ann., Tax-Gen. § 13-815 (2026)	HTML · MD · XML
§ 13–816 Md. Code Ann., Tax-Gen. § 13-816 (2026)	HTML · MD · XML
§ 13–817 Md. Code Ann., Tax-Gen. § 13-817 (2026)	HTML · MD · XML
§ 13–818 Md. Code Ann., Tax-Gen. § 13-818 (2026)	HTML · MD · XML
§ 13–821 Md. Code Ann., Tax-Gen. § 13-821 (2026)	HTML · MD · XML
§ 13–824 Md. Code Ann., Tax-Gen. § 13-824 (2026)	HTML · MD · XML
§ 13–825 Md. Code Ann., Tax-Gen. § 13-825 (2026)	HTML · MD · XML
§ 13–826 Md. Code Ann., Tax-Gen. § 13-826 (2026)	HTML · MD · XML
§ 13–827 Md. Code Ann., Tax-Gen. § 13-827 (2026)	HTML · MD · XML
§ 13–828 Md. Code Ann., Tax-Gen. § 13-828 (2026)	HTML · MD · XML
§ 13–829 Md. Code Ann., Tax-Gen. § 13-829 (2026)	HTML · MD · XML
§ 13–830 Md. Code Ann., Tax-Gen. § 13-830 (2026)	HTML · MD · XML
§ 13–831 Md. Code Ann., Tax-Gen. § 13-831 (2026)	HTML · MD · XML
§ 13–832 Md. Code Ann., Tax-Gen. § 13-832 (2026)	HTML · MD · XML
§ 13–834 Md. Code Ann., Tax-Gen. § 13-834 (2026)	HTML · MD · XML
§ 13–835 Md. Code Ann., Tax-Gen. § 13-835 (2026)	HTML · MD · XML
§ 13–836 Md. Code Ann., Tax-Gen. § 13-836 (2026)	HTML · MD · XML
§ 13–837 Md. Code Ann., Tax-Gen. § 13-837 (2026)	HTML · MD · XML
§ 13–838 Md. Code Ann., Tax-Gen. § 13-838 (2026)	HTML · MD · XML
§ 13–839 Md. Code Ann., Tax-Gen. § 13-839 (2026)	HTML · MD · XML
§ 13–840 Md. Code Ann., Tax-Gen. § 13-840 (2026)	HTML · MD · XML
§ 13–841 Md. Code Ann., Tax-Gen. § 13-841 (2026)	HTML · MD · XML
§ 13–842 Md. Code Ann., Tax-Gen. § 13-842 (2026)	HTML · MD · XML
§ 13–845 Md. Code Ann., Tax-Gen. § 13-845 (2026)	HTML · MD · XML

Subtitle 9. Refunds and Offsets

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–901 Md. Code Ann., Tax-Gen. § 13-901 (2026)	HTML · MD · XML
§ 13–902 Md. Code Ann., Tax-Gen. § 13-902 (2026)	HTML · MD · XML
§ 13–903 Md. Code Ann., Tax-Gen. § 13-903 (2026)	HTML · MD · XML
§ 13–904 Md. Code Ann., Tax-Gen. § 13-904 (2026)	HTML · MD · XML
§ 13–905 Md. Code Ann., Tax-Gen. § 13-905 (2026)	HTML · MD · XML
§ 13–906 Md. Code Ann., Tax-Gen. § 13-906 (2026)	HTML · MD · XML
§ 13–908 Md. Code Ann., Tax-Gen. § 13-908 (2026)	HTML · MD · XML
§ 13–909 Md. Code Ann., Tax-Gen. § 13-909 (2026)	HTML · MD · XML
§ 13–912 Md. Code Ann., Tax-Gen. § 13-912 (2026)	HTML · MD · XML
§ 13–913 Md. Code Ann., Tax-Gen. § 13-913 (2026)	HTML · MD · XML
§ 13–914 Md. Code Ann., Tax-Gen. § 13-914 (2026)	HTML · MD · XML
§ 13–915 Md. Code Ann., Tax-Gen. § 13-915 (2026)	HTML · MD · XML
§ 13–916 Md. Code Ann., Tax-Gen. § 13-916 (2026)	HTML · MD · XML
§ 13–917 Md. Code Ann., Tax-Gen. § 13-917 (2026)	HTML · MD · XML
§ 13–918 Md. Code Ann., Tax-Gen. § 13-918 (2026)	HTML · MD · XML
§ 13–919 Md. Code Ann., Tax-Gen. § 13-919 (2026)	HTML · MD · XML
§ 13–920 Md. Code Ann., Tax-Gen. § 13-920 (2026)	HTML · MD · XML
§ 13–921 Md. Code Ann., Tax-Gen. § 13-921 (2026)	HTML · MD · XML
§ 13–922 Md. Code Ann., Tax-Gen. § 13-922 (2026)	HTML · MD · XML
§ 13–925 Md. Code Ann., Tax-Gen. § 13-925 (2026)	HTML · MD · XML
§ 13–926 Md. Code Ann., Tax-Gen. § 13-926 (2026)	HTML · MD · XML
§ 13–927 Md. Code Ann., Tax-Gen. § 13-927 (2026)	HTML · MD · XML
§ 13–930 Md. Code Ann., Tax-Gen. § 13-930 (2026)	HTML · MD · XML
§ 13–931 Md. Code Ann., Tax-Gen. § 13-931 (2026)	HTML · MD · XML
§ 13–932 Md. Code Ann., Tax-Gen. § 13-932 (2026)	HTML · MD · XML

Subtitle 10. Crimes and Offenses

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–1001 Md. Code Ann., Tax-Gen. § 13-1001 (2026)	HTML · MD · XML
§ 13–1002 Md. Code Ann., Tax-Gen. § 13-1002 (2026)	HTML · MD · XML
§ 13–1003 Md. Code Ann., Tax-Gen. § 13-1003 (2026)	HTML · MD · XML
§ 13–1004 Md. Code Ann., Tax-Gen. § 13-1004 (2026)	HTML · MD · XML
§ 13–1005 Md. Code Ann., Tax-Gen. § 13-1005 (2026)	HTML · MD · XML
§ 13–1006 Md. Code Ann., Tax-Gen. § 13-1006 (2026)	HTML · MD · XML
§ 13–1007 Md. Code Ann., Tax-Gen. § 13-1007 (2026)	HTML · MD · XML
§ 13–1008 Md. Code Ann., Tax-Gen. § 13-1008 (2026)	HTML · MD · XML
§ 13–1009 Md. Code Ann., Tax-Gen. § 13-1009 (2026)	HTML · MD · XML
§ 13–1010 Md. Code Ann., Tax-Gen. § 13-1010 (2026)	HTML · MD · XML
§ 13–1012 Md. Code Ann., Tax-Gen. § 13-1012 (2026)	HTML · MD · XML
§ 13–1013 Md. Code Ann., Tax-Gen. § 13-1013 (2026)	HTML · MD · XML
§ 13–1014 Md. Code Ann., Tax-Gen. § 13-1014 (2026)	HTML · MD · XML
§ 13–1015 Md. Code Ann., Tax-Gen. § 13-1015 (2026)	HTML · MD · XML
§ 13–1016 Md. Code Ann., Tax-Gen. § 13-1016 (2026)	HTML · MD · XML
§ 13–1017 Md. Code Ann., Tax-Gen. § 13-1017 (2026)	HTML · MD · XML
§ 13–1018 Md. Code Ann., Tax-Gen. § 13-1018 (2026)	HTML · MD · XML
§ 13–1019 Md. Code Ann., Tax-Gen. § 13-1019 (2026)	HTML · MD · XML
§ 13–1020 Md. Code Ann., Tax-Gen. § 13-1020 (2026)	HTML · MD · XML
§ 13–1021 Md. Code Ann., Tax-Gen. § 13-1021 (2026)	HTML · MD · XML
§ 13–1022 Md. Code Ann., Tax-Gen. § 13-1022 (2026)	HTML · MD · XML
§ 13–1023 Md. Code Ann., Tax-Gen. § 13-1023 (2026)	HTML · MD · XML
§ 13–1024 Md. Code Ann., Tax-Gen. § 13-1024 (2026)	HTML · MD · XML
§ 13–1025 Md. Code Ann., Tax-Gen. § 13-1025 (2026)	HTML · MD · XML
§ 13–1026 Md. Code Ann., Tax-Gen. § 13-1026 (2026)	HTML · MD · XML
§ 13–1027 Md. Code Ann., Tax-Gen. § 13-1027 (2026)	HTML · MD · XML
§ 13–1029 Md. Code Ann., Tax-Gen. § 13-1029 (2026)	HTML · MD · XML
§ 13–1030 Md. Code Ann., Tax-Gen. § 13-1030 (2026)	HTML · MD · XML
§ 13–1031 Md. Code Ann., Tax-Gen. § 13-1031 (2026)	HTML · MD · XML

Subtitle 11. Limitations

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 13–1101 Md. Code Ann., Tax-Gen. § 13-1101 (2026)	HTML · MD · XML
§ 13–1102 Md. Code Ann., Tax-Gen. § 13-1102 (2026)	HTML · MD · XML
§ 13–1103 Md. Code Ann., Tax-Gen. § 13-1103 (2026)	HTML · MD · XML
§ 13–1104 Md. Code Ann., Tax-Gen. § 13-1104 (2026)	HTML · MD · XML