Home/Maryland/Statutes/Article gtg: Tax - General/Title: 13/§ 13-412
Maryland Statutes

§ 13-412

Maryland § 13-412
JurisdictionMaryland
Article gtgTax - General
Title13

This text of Maryland § 13-412 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - General § 13-412 (2026).

Text

If both the seller and buyer are liable for payment of the motor fuel tax or the sales and use tax:

(1)the Comptroller may make an assessment against both; and
(2)the assessment under item (1) of this section against either the seller or buyer does not bar an assessment against the other for the same tax or any part that has not been paid.

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Bluebook (online)
Maryland § 13-412, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-412.