Sec. 03.04.02.10. Income Tax Deficiency Assessment

Latest version.

A. When an income tax deficiency is developed from an audit of a taxpayer's return, the Comptroller may make an assessment under Tax-General Article, §13-401, Annotated Code of Maryland.

B. A taxpayer may appeal an assessment by applying for a hearing as provided under COMAR 03.01.01.04.

                    
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