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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-412

§ 13-412

Official textmgaleg.maryland.gov

If both the seller and buyer are liable for payment of the motor fuel tax or the sales and use tax:

# (1)

the Comptroller may make an assessment against both; and

# (2)

the assessment under item (1) of this section against either the seller or buyer does not bar an assessment against the other for the same tax or any part that has not been paid.

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In this article (40 sections)
  1. gtg-13-203 · § 13-203
  2. gtg-13-204 · § 13-204
  3. gtg-13-205 · § 13-205
  4. gtg-13-206 · § 13-206
  5. gtg-13-207 · § 13-207
  6. gtg-13-208 · § 13-208
  7. gtg-13-301 · § 13-301
  8. gtg-13-302 · § 13-302
  9. gtg-13-303 · § 13-303
  10. gtg-13-304 · § 13-304
  11. gtg-13-401 · § 13-401
  12. gtg-13-402 · § 13-402
  13. gtg-13-403 · § 13-403
  14. gtg-13-405 · § 13-405
  15. gtg-13-406 · § 13-406
  16. gtg-13-407 · § 13-407
  17. gtg-13-408 · § 13-408
  18. gtg-13-409 · § 13-409
  19. gtg-13-410 · § 13-410
  20. gtg-13-411 · § 13-411
  21. gtg-13-412 · § 13-412
  22. gtg-13-413 · § 13-413
  23. gtg-13-501 · § 13-501
  24. gtg-13-504 · § 13-504
  25. gtg-13-505 · § 13-505
  26. gtg-13-508 · § 13-508
  27. gtg-13-509 · § 13-509
  28. gtg-13-510 · § 13-510
  29. gtg-13-511 · § 13-511
  30. gtg-13-514 · § 13-514
  31. gtg-13-515 · § 13-515
  32. gtg-13-516 · § 13-516
  33. gtg-13-517 · § 13-517
  34. gtg-13-518 · § 13-518
  35. gtg-13-519 · § 13-519
  36. gtg-13-520 · § 13-520
  37. gtg-13-521 · § 13-521
  38. gtg-13-522 · § 13-522
  39. gtg-13-523 · § 13-523
  40. gtg-13-524 · § 13-524
Full table of contents →