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§ 11-406. Vendor prepayment authority

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 4. Tax Collection (Refs & Annos)
MD Code, Tax - General, § 11-406
§ 11-406. Vendor prepayment authority
Currentness
In general
(a)(1) If the nature of a vendor's business makes the collection of the sales and use tax at the time of a retail sale impracticable, the vendor may submit to the Comptroller an application for authority to prepay the tax.
(2) If the Comptroller approves the application, the Comptroller may impose on the applicant any condition that is reasonable under the circumstances.
(3) If the Comptroller denies an application or imposes a condition on the applicant, the Comptroller shall:
(i) give the applicant notice of the action; and
(ii) schedule a prompt hearing for review of the action.
(4) An applicant may waive the hearing under paragraph (3) of this subsection.
Effect of prepayment authority
(b) A vendor who obtains authority to prepay the tax under this section:
(1) shall pay the sales and use tax to the Comptroller; and
(2) may not collect the sales and use tax from the buyer as a separately stated item.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 329, 332, 381.
MD Code, Tax - General, § 11-406, MD TAX GENERAL § 11-406
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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