Md. Code Regs. 03.04.02.10

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.04.02.10 - Income Tax Deficiency Assessment

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 03.01.01.04B.

Md. Code Regs. 03.04.02.10

Regulations .10, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Regulations .10 and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)