Ch. 2

LAWS OF MARYLAND

The Tax - General Article Review Committee notes, for
consideration by the General Assembly, that this
section does not apply to all taxes, including the
admissions and amusement and sales and use taxes for
which notices and demands for returns are expressly
required under § 13-304 of this subtitle. The General
Assembly may make this section a uniform provision
that allows a tax collector to compel the filing of
any tax return.

Defined terms: "Financial institution

franchise tax" § 1-101
"Income tax" § 1-101 "Person" § 1-101
"Public service company franchise tax" § 1-101
"Tax collector" § 13-101

SUBTITLE 4. ASSESSMENTS.

13-401. ASSESSMENT WHEN TAX RETURN FILED.

IF A TAX COLLECTOR EXAMINES OR AUDITS A RETURN AND
DETERMINES THAT THE TAX DUE EXCEEDS THE AMOUNT SHOWN ON THE
RETURN, THE TAX COLLECTOR SHALL ASSESS THE DEFICIENCY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 475.

The former introductory clause " [n]otwithstanding any
other provision of law" is deleted as unnecessary in
light of this revision.

The former phrase "for a tax under this subtitle" is
deleted as unnecessary. See the revisor's note to §
13-101(c) of this title.

Former Art. 81, § 407A(b)(l), the second sentence of §
309(a), and the first and second clauses of the first
sentence and the first clause of the second sentence
of § 345(a), which provided for deficiency assessments
for the admissions and amusement tax, the income tax,
the former retail sales tax, and § 399, as it extended
provisions of the former retail sales tax to the
former use tax, are deleted as unnecessary in light of
the generally applicable provisions of this section.

Defined term: "Tax collector" § 13-101

13-402. ADMISSIONS AND AMUSEMENT TAX ASSESSMENT WHEN RETURN NOT
FILED OR RECORDS NOT KEPT.

(A) WHEN RETURN NOT FILED.

IF A NOTICE AND DEMAND FOR AN ADMISSIONS AND AMUSEMENT TAX
RETURN IS MADE UNDER § 13-304 OF THIS TITLE AND THE PERSON OR

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