# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 02 — Individual

#### Regulation .10 Income Tax Deficiency Assessment.

*COMAR 03.04.02.10*

A. When an income tax deficiency is developed from an audit of a taxpayer's return, the Comptroller may make an assessment under Tax-General Article, §13-401, Annotated Code of Maryland.

B. A taxpayer may appeal an assessment by applying for a hearing as provided under COMAR 03.01.01.04.