Maryland § 13-509 - IN EFFECT
Full text of Maryland Maryland Code § 13-509 — IN EFFECT, with citation guidance and answers to common questions.
§ 13-509. IN EFFECT
IN EFFECT
(a) Notwithstanding a person’s failure to file a timely application for revision or claim for refund of an 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, sales and use tax, or tobacco tax under § 13–508(a) of this subtitle, the Comptroller or the Comptroller’s designee may issue an order decreasing or abating an assessment to correct an erroneous assessment.
(b) If action is taken under subsection (a) of this section, the order shall state clearly the reasons for decreasing or abating the assessment.
(c) Any order issued by the Comptroller under subsection (a) of this section shall be final and not subject to appeal.
(d) The Comptroller’s refusal to enter an order under subsection (a) of this section shall be final and not subject to appeal.
§13–509. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) Notwithstanding a person’s failure to file a timely application for revision or claim for refund of an 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, sales and use tax, or tobacco tax under § 13–508(a) of this subtitle, the Comptroller or the Comptroller’s designee may issue an order decreasing or abating an assessment to correct an erroneous assessment.
(b) If action is taken under subsection (a) of this section, the order shall state clearly the reasons for decreasing or abating the assessment.
(c) Any order issued by the Comptroller under subsection (a) of this section shall be final and not subject to appeal.
(d) The Comptroller’s refusal to enter an order under subsection (a) of this section shall be final and not subject to appeal.
Frequently Asked Questions About Maryland § 13-509
What does Maryland Code § 13-509 cover?
Section 13-509 ("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 § 13-509?
A common citation format is "Maryland Code § 13-509" (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 § 13-509 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.