MARYLAND JUDICIARY CASE SEARCH LICENSEIf 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. 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. 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 don't respond to the statement promptly, our Collection Section will contact you by phone or U.S. Go to the B-File page to file the appropriate tax return. You also may file and pay your withholding, sales and use tax and admissions and amusement tax using our B-Filed system. Notify our Taxpayer Service Division about the problem. Make sure you include your account number, the tax type you are reporting and the period for which the report is being filed. If you know you need to file but did not receive a form, file a return in letter form. If you have questions, call the phone number on the statement immediately. You are responsible for responding to the Statement of Account in a timely manner. If the statement indicates a balance due, the balance - including penalties and late charges - is due immediately. This statement also serves as a notice of failure to file a required return. The Comptroller of Maryland sends a Statement of Account to taxpayers who have incurred charges for taxes, interest and penalties. Additionally, a $30 service charge is applied for bad checks. If you do not file a missing return after receiving a notice, an estimated assessment may be levied and additional penalty applied. If you file a late sales and use tax or tire fee return, you may not claim the timely filing discount for vendors. The use tax form and the required payment should be mailed to:Ī sales and use tax, withholding tax, admissions and amusement tax or tire recycling fee return that is filed late is subject to a 10 percent penalty and interest at a rate of not less than 1 percent per month. If you do not pay Maryland's use tax on purchases made out of state, you could be liable for penalties and interest in addition to the tax due. If you make a tax-free purchase out of state and need to pay Maryland's 6 percent use tax, file the Consumer Use Tax Return with your payment, by the appropriate due date. The sales tax is remitted on a sales and use tax return. Sales tax is also collected on alcoholic beverages sold based on a 9% sales tax rate. Sales tax is collected on the sale of goods subject to the 6% sales tax rate. Sales and Use Tax Filing Information Sales Tax Filing
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