.11 Estimated Withholding Tax Assessments.
A. Once a taxpayer has become liable for the filing of withholding tax returns, the taxpayer shall continue to file returns until the Comptroller is notified that the taxpayer no longer has employees or is no longer liable to file returns.
B. If a return required to be filed is not filed by its due date, after the time provided under Tax-General Article, §13-303, Annotated Code of Maryland, has elapsed, the Comptroller may estimate the amount of tax due from any information available and levy an assessment for this amount, together with applicable penalty, interest, and delinquent fees.
C. A taxpayer may appeal an assessment by applying for a hearing as provided in COMAR 03.01.01.04.