Maryland § 13-1102
Full text of Maryland Maryland Code § 13-1102, with citation guidance and answers to common questions.
§ 13-1102.
(a) Except as provided in subsection (b) of this section, an action to recover admissions and amusement tax, boxing and wrestling tax, motor fuel tax, or sales and use tax may not be brought after 4 years from the date on which the tax is due.
(b) (1) (i) An action to recover admissions and amusement tax, boxing and wrestling tax, or sales and use tax may be brought at any time if there is proof that the tax is not paid due to fraud or gross negligence.
(ii) An underpayment of 25% or more of the sales and use tax due is prima facie evidence of gross negligence.
(2) An action to recover motor fuel tax may be brought at any time if there is proof that the tax is not paid due to fraud.
Frequently Asked Questions About Maryland § 13-1102
What does Maryland Code § 13-1102 cover?
Section 13-1102 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 § 13-1102?
A common citation format is "Maryland Code § 13-1102" (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 § 13-1102 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.