Maryland § 11-501
Full text of Maryland Maryland Code § 11-501, with citation guidance and answers to common questions.
§ 11-501.
(a) A buyer who fails to pay the sales and use tax on a purchase or use subject to the tax to the vendor as required in § 11–403 of this title or to a marketplace facilitator as required in § 11–403.1 of this title or who is required by regulation to file a return for a purchase or use subject to the tax shall complete, under oath, and file with the Comptroller a sales and use tax return:
(1) on or before the 20th day of the month that follows the month in which the buyer makes that purchase or use; and
(2) for other periods and on other dates that the Comptroller specifies, by regulation, including periods in which the buyer does not make any purchase or use subject to the sales and use tax.
(b) The return shall state for the period that the return covers:
(1) the total value of the tangible personal property, digital code, digital product, or taxable service that is subject to the sales and use tax; and
(2) the sales and use tax due.
Frequently Asked Questions About Maryland § 11-501
What does Maryland Code § 11-501 cover?
Section 11-501 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 11-501?
A common citation format is "Maryland Code § 11-501" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 11-501 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.