Missed, Delinquent or Late Payments
The Comptroller of Maryland sends a Statement of Account to taxpayers who have incurred charges for taxes, interest and penalties. This statement also serves as a notice of failure to file a required return. If the statement indicates a balance due, the balance - including penalties and late charges - is due immediately. You are responsible for responding to the Statement of Account in a timely manner. If you have questions, call the phone number on the statement immediately.
If you know you need to file but did not receive a form, file a return in letter form. Make sure you include your account number, the tax type you are reporting and the period for which the report is being filed. Notify our Taxpayer Service Section about the problem.
You also may file and pay your withholding, sales and use tax and admissions and amusement tax using our B-Filed system. Go to the B-File page to file the appropriate tax return.
If you don't respond to the statement promptly, our Collection Section will contact you by phone or U.S. mail to address your tax issue(s).You will be expected to make a specific commitment to bring your account up-to-date to avoid further collection or enforcement action.
If you are eligible, you can apply for the Comptroller's Offer in Compromise Tax Liability Resolution Program, which may be a solution to your tax issues.
Failure to Pay
If you refuse to make payment arrangements, or you fail to follow through on arrangements that you have made, the Comptroller's Office may file a lien against you, attach your assets, file an estimated assessment for taxes due in the unreported periods, issue a summons for a sales and use tax license revocation hearing or institute other legal processes. For information about each enforcement action, follow the links below.
If you are the president, vice president, treasurer or any other officer who owns 20 percent of a corporation, you may be personally liable for unpaid sales and use taxes, penalties and interest owed by the corporation. Any officer of the corporation who exercises direct control over its fiscal management is personally liable for withholding and admissions and amusements taxes, penalties and interest.
Payment of your business taxes may not be avoided through bankruptcy proceedings because sales and use tax and withholding tax are not discharged in bankruptcy. If a bankrupt business does not have enough assets to pay the state taxes, the owners and specified corporate officers are personally responsible for payment.
If your business provides services to the state of Maryland, you will not receive payment until you have addressed your tax issues.