Code of Maryland Regulations
Title 03 - COMPTROLLER OF THE TREASURY
Subtitle 04 - INCOME TAX
Chapter 03.04.02 - Individual
Section 03.04.02.10 - Income Tax Deficiency Assessment
Universal Citation: MD Code Reg 03.04.02.10
Current through Register Vol. 51, No. 6, March 22, 2024
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.
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