Maryland § 13-508 - IN EFFECT
Full text of Maryland Maryland Code § 13-508 — IN EFFECT, with citation guidance and answers to common questions.
§ 13-508. IN EFFECT
IN EFFECT
(a) Within 30 days after the date on which a notice of assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, digital advertising gross revenues tax, income tax, motor carrier tax, motor fuel tax, public service company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental unit against which the assessment is made may submit to the tax collector:
(1) an application for revision of the assessment; or
(2) except for the public service company franchise tax, if the assessment is paid, a claim for refund.
(b) If a person or governmental unit fails to submit an application for revision or claim for refund within the time allowed in subsection (a) of this section, the assessment becomes final.
(c) The Comptroller or an employee of the Comptroller’s office expressly designated by the Comptroller promptly:
(1) (i) shall hold an informal hearing on a person’s or governmental unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, digital advertising gross revenues tax, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax application for revision or claim for refund under subsection (a) of this section; and
(ii) after the hearing:
1. shall act on the application for revision; and
2. may assess any additional tax, penalty, and interest due; and
(2) shall mail to the person or governmental unit a notice of final determination.
(d) The Department promptly:
(1) (i) shall act on a person’s public service company franchise tax or financial institution franchise tax application for revision under subsection (a) of this section; or
(ii) 1. shall hold an informal hearing after giving reasonable notice to the person; and
2. after the hearing:
A. shall act on the application for revision; and
B. may assess any additional tax, penalty, and interest due; and
(2) shall mail to the person a notice of final determination.
§13–508. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) Within 30 days after the date on which a notice of assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, digital advertising gross revenues tax, hotel rental tax, income tax, motor carrier tax, motor fuel tax, public service company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental unit against which the assessment is made may submit to the tax collector:
(1) an application for revision of the assessment; or
(2) except for the public service company franchise tax, if the assessment is paid, a claim for refund.
(b) If a person or governmental unit fails to submit an application for revision or claim for refund within the time allowed in subsection (a) of this section, the assessment becomes final.
(c) The Comptroller or an employee of the Comptroller’s office expressly designated by the Comptroller promptly:
(1) (i) shall hold an informal hearing on a person’s or governmental unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, digital advertising gross revenues tax, hotel rental tax, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax application for revision or claim for refund under subsection (a) of this section; and
(ii) after the hearing:
1. shall act on the application for revision; and
2. may assess any additional tax, penalty, and interest due; and
(2) shall mail to the person or governmental unit a notice of final determination.
(d) The Department promptly:
(1) (i) shall act on a person’s public service company franchise tax or financial institution franchise tax application for revision under subsection (a) of this section; or
(ii) 1. shall hold an informal hearing after giving reasonable notice to the person; and
2. after the hearing:
A. shall act on the application for revision; and
B. may assess any additional tax, penalty, and interest due; and
(2) shall mail to the person a notice of final determination.
Frequently Asked Questions About Maryland § 13-508
What does Maryland Code § 13-508 cover?
Section 13-508 ("IN EFFECT") 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 § 13-508?
A common citation format is "Maryland Code § 13-508" (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 § 13-508 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.