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Good morning. Under Maryland Tax General Article 13-1101(a), an income tax assessment may not be made after three years from the later of (1) the date that the return is filed or (2) the date that the return is due. But, Article 13-1101(b), an income tax assessment may be made at any time if: (1) a false return is filed with the intent to evade the tax; (2) a willful attempt is made to evade the tax; (3) a return is not filed as required; (4) an incomplete return is filed; or (5) a report of federal adjustment is not filed within 90 days of its issuance. If a report of federal adjustment is filed within the 90-day period, the Comptroller must assess the income tax within one year after the date on which the Comptroller receives the report (Sec. 13-1101(c), Tax General Art.).
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