{"data":{"id":"us-md/md.-code-tax-general-13-303","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–303","heading":"","body":"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:\n(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\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-303","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"84fc3292e1ef1ca36adb647171c70072f78ccfeabe3ddeb0a4fdb84599e05cc1","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-302","next":"us-md/md.-code-tax-general-13-304"},"notice":"GroundRules: Original legal text. Not legal advice."}