Ch. 2

LAWS OF MARYLAND

The former phrase "under this subtitle" is deleted as
no longer necessary. See the revisor's note to §
13-101(c) of this title.

Former Art. 81, §§ 259(a) and 407A(b)(2) and the first
sentence of § 309(d), which specified the manner in
which assessment notices are to be mailed, are deleted
as unnecessary in light of the generally applicable
provision in § 1-202 of this article. Accordingly,
the former words " [n]otwithstanding any other
provisions of law" is deleted as unnecessary.

Defined terms: "Governmental unit" § 13-101
"Person" § 1-101 "Tax collector" § 13-101

13-412. TAX ASSESSMENTS ARE PRIMA FACIE CORRECT.

AN ASSESSMENT OF TAX UNDER THIS ARTICLE IS PRIMA FACIE
CORRECT.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 478.

The former phrase "[notwithstanding any other
provision of law" is deleted as unnecessary in light
of this revision.

The former phrase "except as otherwise provided in §
333B of this article" is deleted as inaccurate since
the referenced section -- now § 13-408 of this
subtitle -- is not an exception.

Former Art. 81, § 409(b)(2), the third clause of the
second sentence of § 344(a), the fourth clause of the
first sentence of § 345(a), and the third clause of §
357(b) and the sixth sentence of former Art. 56, §
144, which made assessments for the admissions and
amusement tax, the former retail sales tax, and the
motor fuel tax prima facie correct, and, as it made
former Art. 81, §§ 344, 345, and 357 applicable to the
former use tax, § 399 are deleted as unnecessary in
light of the generally applicable provisions of this
section.

13-413. MOTOR FUEL OR SALES AND USE TAX ASSESSMENT AGAINST
SELLER AND BUYER.

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

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