Md. Code, TP § 14-506 Nonproperty Tax Assessments By Department

• Library: Maryland Statutes
• Edition: 2023
• Currency: Current through November 23, 2023
• Year: 2023
• Citation: Md. Code, TP § 14-506

(a) In this section, "determination" means an assessment, other than a property tax assessment, made by the Department under this article, for taxes, license fees, charges, or the penalty under § 14-704 of this title.

(b)

(1) The Department shall promptly notify each person of any action that the Department takes regarding a determination against the person.

(2) The Department shall deliver or mail, postage prepaid, the notice of determination to:

(i) the last known address of the person against whom the action was taken; or

(ii) if a request is submitted under § 14-507 of this subtitle, to the address specified in the request.

(c)

(1) Except as provided in paragraph (2) of this subsection, on or before 30 days from the earlier of the date of mailing or delivery of the notice of the determination, the person against whom the action is taken under subsection (b) of this section may submit a written appeal of the determination to the Department.

(2) On or before 45 days from the earlier of the date of mailing or delivery of the notice of the determination under § 14-704 of this title, the person against whom the action is taken under subsection (b) of this section may submit a written appeal of the determination to the Department.