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§ 13-408. Computation of tobacco 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, § 13-408
§ 13-408. Computation of tobacco tax
Records not kept
(a) If the Comptroller determines that a person has failed to keep the records of out-of-state cigarette or other tobacco product sales required under § 12-203 of this article, the Comptroller shall:
(1) compute the tobacco tax as if the cigarettes or other tobacco products were sold in the State; and
(2) assess the tax due.
Tobacco tax not paid
(b) If the Comptroller determines that a person has possessed or transported cigarettes or other tobacco products on which the tobacco tax has not been paid as required under Title 12 of this article, the Comptroller shall assess the tobacco tax due.

Credits

Added as Tax-General § 13-409 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-408 and amended by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 3. Amended by Acts 1999, c. 121, § 3, eff. July 1, 2000.
Formerly Art. 81, §§ 450, 451, 453, 455.
MD Code, Tax - General, § 13-408, MD TAX GENERAL § 13-408
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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