COMAR 03.04.02.10 — § 10 Income Tax Deficiency Assessment.

.10 Income Tax Deficiency Assessment.
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
.