Md. Code, Tax - General § 13-303
This is the official text of Md. Code, Tax - General § 13-303, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–303.
Official statutory text
If a person or governmental unit fails to file a tax return as required under this article, the tax collector shall mail the person or governmental unit a notice and demand for the return that requires the person or governmental unit:
(1) for the sales and use tax, to file the return and to pay the tax within 10 days after the date on which the notice is mailed; and
(2) for any other tax, to file the return and to pay the tax within 30 days after the date on which the notice is mailed.
(1) for the sales and use tax, to file the return and to pay the tax within 10 days after the date on which the notice is mailed; and
(2) for any other tax, to file the return and to pay the tax within 30 days after the date on which the notice is mailed.
Status: in_force · Read it on the official government site
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