§ 13-1101

# (a)

Except as otherwise provided in this section, an assessment of financial institution franchise tax, public service company franchise tax, income tax, or estate tax may not be made after 3 years from the later of:

# (1)

the date that the return is filed; or

# (2)

the date that the return is due.

# (b)

An assessment of digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax, income tax, or estate tax may be made at any time if:

# (1)

a false return is filed with the intent to evade the tax;

# (2)

a willful attempt is made to evade the tax;

# (3)

a return is not filed as required under Title 7, Title 7.5, Title 8, or Title 10 of this article;

# (4)

an amended estate tax return is not filed as required under Title 7 of this article;

# (5)

an incomplete return is filed; or

# (6)

a report of federal adjustment is not filed within the period required under § 13–409 of this title.

# (c)

If a report of federal adjustment is filed within the time required under § 13–409 of this title, the tax collector shall assess the digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax, income tax, or estate tax within 1 year after the date on which the tax collector receives the report.

# (d)

# (1)

Subject to the provisions of paragraph (2) of this subsection, an assessment of income tax or estate tax arising out of an amended return shall be made within 3 years after the date that the amended return is filed.

# (2)

An assessment of income tax under paragraph (1) of this subsection shall be related to changes made by the amended items in the return.