Md. Code, Tax - General § 13-303

in effect

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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-303&enactments=falseFetched: 10/17/2026