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§ 13-403. Tax assessment when records not kept

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 4. Assessments (Refs & Annos)
MD Code, Tax - General, § 13-403
§ 13-403. Tax assessment when records not kept
Currentness
Admissions and amusement tax
(a) If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may:
(1) compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and
(2) assess the tax due.
Boxing and wrestling tax
(b) If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may:
(1) compute the boxing and wrestling tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and
(2) assess the tax.
Factors utilized to compute tax
(c) The factor utilized by the Comptroller pursuant to this section shall be developed by:
(1) a survey of the business of the person or governmental unit, including any available records;
(2) a survey of other persons or governmental units engaged in the same or similar business; or
(3) other means.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.
Formerly Art. 81, § 409.
MD Code, Tax - General, § 13-403, MD TAX GENERAL § 13-403
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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