§ 13-303
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/md/tax-general/13-303A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–303.
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.