# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 03 — Personal Property Assessments

### Chapter 03 — Penalties

**Authority:** Tax-Property Article, §§2-201, 2-202, 11-101, and 14-704, Annotated Code of Maryland

**Administrative History:** Effective date: July 29, 1985 (12:15 Md. R. 1528)

**Administrative History:** Regulation .01 amended effective January 1, 1996 (22:26 Md. R. 2030)

**Administrative History:** Regulation .01A amended effective July 3, 2006 (33:13 Md. R. 1065)

**Administrative History:** Regulation .02 adopted effective June 30, 1986 (13:13 Md. R. 1496)

**Administrative History:** Regulation .02 repealed and new Regulation .02 adopted effective March 11, 1996 (23:5 Md. R. 383)

#### Regulation .01 Good Cause.

*COMAR 18.03.03.01*

A. Definition of Good Cause.

  (1) “Good cause” means:

    (a) A serious medical or health condition which causes an annual report to be filed late;

    (b) A penalty which is unjustly excessive;

    (c) A taxpayer's records or place of business is destroyed by casualty, causing an annual report to be filed late;

    (d) A taxpayer has filed timely annual reports for each of the 4 preceding taxable years, provided that the report is filed by December 31 of the calendar year in which it is due; or

    (e) Any other extraordinary circumstance which a person of ordinary business prudence and intelligence would consider reasonable cause for an annual report to be filed late.

  (2) “Good cause” does not mean failure:

    (a) To receive an annual report form;

    (b) Of an agent or employee of a taxpayer to file a timely annual report; or

    (c) To be aware of the requirement to file an annual report.

B. The excusing conditions in this regulation shall have been experienced by the person who prepares the annual report, so that the report could not have been timely filed. Additionally, it shall be shown that no one other than the person experiencing the condition could have prepared the report.

C. The Department may abate or reduce a penalty imposed under Tax-Property Article, §14-704, Annotated Code of Maryland, for good cause shown.

#### Regulation .02 Timely Filing—Wrong Office.

*COMAR 18.03.03.02*

An annual report that is filed with the wrong Departmental office, but is timely filed, is not considered untimely filed.