§ 13-403. Tax assessment when records not kept
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-403
§ 13-403. Tax assessment when records not kept
(a) If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may:
(b) If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may:
(c) The factor utilized by the Comptroller pursuant to this section shall be developed by:
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 all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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