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§ 13-405. Computation of motor carrier tax

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, § 13-405
§ 13-405. Computation of motor carrier tax
Currentness
Records with incomplete information
(a) If a person keeps records that do not contain the information required in § 9-209 of this article, the Comptroller may:
(1) compute the motor carrier tax by using a miles per gallon factor based on the best information in the possession of the Comptroller; and
(2) assess the tax due.
No records available
(b) If a person fails to keep records or to make records available to the Comptroller as required in § 9-209 of this article, the Comptroller shall:
(1) compute the motor carrier tax by using a miles per gallon factor based on the use, in the State, of 40 gallons of motor fuel for each commercial motor vehicle in the person's fleet on each day during the period for which the records are not kept or made available; and
(2) assess the tax due.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1.
Formerly Art. 81, § 417.
MD Code, Tax - General, § 13-405, MD TAX GENERAL § 13-405
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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