Partnertax.ai
Start free trial →

Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-709

§ 13-709

Official textmgaleg.maryland.gov

# (a)

If, within 10 days after receipt of a notice and demand for payment of a sales and use tax assessment that is final, a person or governmental unit fails to comply with the demand, the Comptroller shall assess a penalty of 25% of the unpaid assessment.

# (b)

The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. gtg-13-526 · § 13-526
  2. gtg-13-527 · § 13-527
  3. gtg-13-528 · § 13-528
  4. gtg-13-529 · § 13-529
  5. gtg-13-532 · § 13-532
  6. gtg-13-601 · § 13-601
  7. gtg-13-602 · § 13-602
  8. gtg-13-603 · § 13-603
  9. gtg-13-604 · § 13-604
  10. gtg-13-605 · § 13-605
  11. gtg-13-606 · § 13-606
  12. gtg-13-701 · § 13-701
  13. gtg-13-702 · § 13-702
  14. gtg-13-703 · § 13-703
  15. gtg-13-704 · § 13-704
  16. gtg-13-705 · § 13-705
  17. gtg-13-706.1 · § 13-706.1
  18. gtg-13-706 · § 13-706
  19. gtg-13-707 · § 13-707
  20. gtg-13-708 · § 13-708
  21. gtg-13-709 · § 13-709
  22. gtg-13-710 · § 13-710
  23. gtg-13-711 · § 13-711
  24. gtg-13-712 · § 13-712
  25. gtg-13-713 · § 13-713
  26. gtg-13-714 · § 13-714
  27. gtg-13-715 · § 13-715
  28. gtg-13-716 · § 13-716
  29. gtg-13-717 · § 13-717
  30. gtg-13-801 · § 13-801
  31. gtg-13-802 · § 13-802
  32. gtg-13-804 · § 13-804
  33. gtg-13-805 · § 13-805
  34. gtg-13-806 · § 13-806
  35. gtg-13-807 · § 13-807
  36. gtg-13-808 · § 13-808
  37. gtg-13-809 · § 13-809
  38. gtg-13-810 · § 13-810
  39. gtg-13-811 · § 13-811
  40. gtg-13-812 · § 13-812
Full table of contents →