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Maryland Code, Tax-General § 13-303

Current as of January 01, 2025 | Updated by Findlaw Staff

If a person or governmental unit fails to file a tax return as required under this article, the tax collector shall mail the person or governmental unit a notice and demand for the return that requires the person or governmental unit:

(1) for the sales and use tax, to file the return and to pay the tax within 10 days after the date on which the notice is mailed; and

(2) for any other tax, to file the return and to pay the tax within 30 days after the date on which the notice is mailed.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 13-303 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-13-303/

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