This section treats certain tax returns as assessed, requires the secretary to send notice and demand payment when a proper payment is missing, and preserves the taxpayer’s right to pay under protest or seek a refund.
§1568. Assessment of tax shown on face of taxpayer's returns A. Whenever a taxpayer files returns and computes the amount of any tax due, such tax together with any penalty and interest due or accruing thereon, whether computed or not, shall be considered assessed and shall be entered by the secretary as an assessment in his official records without the necessity of observing the delays or giving the notice ordinarily required prior to assessment. B. If the taxpayer fails to accompany his return filed with a proper payment, as required by any Chapter of this Subtitle, the secretary shall immediately send a notice by mail to such person, addressed to the address appearing on the return or to any available address, informing him of the amount due, or the balance of the amount due if a partial payment has been made, and demanding payment of such amount within thirty calendar days from the date of the notice. If the balance of the amount due exceeds one thousand dollars, the secretary shall send the notice by certified mail. However, if the notice is to be mailed to an address outside of the United States, the secretary shall send notice by First-Class Mail International with Electronic USPS Delivery Confirmation. If payment has not been received at the expiration of such time, the assessment shall be collectible by distraint and sale as is hereinafter provided. C.(1) The secretary may elect to send to a taxpayer or dealer by regular mail a copy of the notice of tax due containing the same information and addressed in the same manner as provided in Subsection B of this Section. If the secretary mails this regular mail notice within five business days of mailing the notice of tax due to the same address as the secretary mails the notice of tax due by certified mail, then the notice transmitted by regular mail shall be deemed to have been received by the taxpayer or dealer for the purposes of this Subsection on the earlier of the date that the United States Postal Service record indicates that it first attempted to deliver the notice of tax due to the taxpayer or dealer or on the seventh business day from mailing. A certificate of mailing or other proof of mailing from the United States Postal Service shall establish that this copy of the notice of tax due was transmitted by regular mail. Other evidence may be used to alternatively establish the presumption of delivery provided for in this Subsection, including an affidavit of the person who transmitted the notice attesting to the fact that it was transmitted in accordance with the provisions of this Subsection. (2) Notwithstanding any provision of law to the contrary, if the secretary in his sole discretion chooses not to send the copy of the notice of tax due provided for in Paragraph (1) of this Subsection, the absence of transmitting the notice by regular mail shall not be used to establish that a notice of tax due was either not mailed or not received. (3) If the secretary in his sole discretion sends the copy of the notice of tax due provided for in Paragraph (1) of this Subsection, the transmittal of the notice shall have no impact on the time within which the amount of tax due is required to be paid or paid under protest or, as provided in this Section, the time within which the assessment becomes final. D. Nothing in this Section shall be construed as denying the right of the taxpayer to pay the assessment under protest within sixty calendar days from the date of the notice provided for in Subsection B of this Section or to claim a refund of the assessment after payment, all in a manner as is hereinafter set out in this Chapter. Acts 1997, No. 269, §1, eff. June 17, 1997; Acts 2004, No. 197, §1; Acts 2023, No. 289, §1; Acts 2024, No. 300, §1, eff. May 28, 2024.