Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Estimated Assessments

If a business does not file and pay sales and use, withholding, admissions and amusement or corporate income taxes, the Comptroller’s Office must issue assessments based on whatever information is available.

When an assessment notice is sent, you have 30 days to respond and request a hearing to dispute the liability. If the assessment is not appealed, it becomes final and the estimated liability becomes subject to the collection process.



 
Additional Links: Business Taxes
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Business Taxes
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  Voluntary Disclosure
  Estimated Assessments
  Charter Forfeitures
  Tax Clearances
  Penalties and Late Charges
  Payment Arrangements