Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Estimated Assessments

If a business does not file and pay sales and use, withholding, admissions and amusement or corporate income taxes, the Comptrollerís 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.

Links for What Happens if I Dont Pay
Tax Compliance Information
Business Tax Compliance
What Happens if I Dont Pay
  Motor Vehicle License and Registration Nonrenewal
  Penalties, Interest and Late Charges
  Estimated Assessments
  Liquor License Renewals and Transfers
  Charter Forfeitures
  Tax Clearances
  Liability Offset Program
  Business and Professional License Hold
  Attach Your Assets
  File a Tax Lien
  External Collection Agency Referral
  Caught in the Web
  Other Collections Actions
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