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§ 11-504. Recordkeeping requirements

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 5. Returns and Records (Refs & Annos)
MD Code, Tax - General, § 11-504
§ 11-504. Recordkeeping requirements
Currentness
In general
(a) A vendor shall keep:
(1) complete and accurate records of:
(i) all retail sales and sales for use; and
(ii) the sales and use tax collected; and
(2) other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.
Inspection
(b) A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours.
Retention of records
(c) A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller:
(1) consents in writing to an earlier destruction of the records; or
(2) requires in writing that the records be kept longer.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 357, 399.
MD Code, Tax - General, § 11-504, MD TAX GENERAL § 11-504
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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