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§ 6-202. Recordkeeping requirements

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 6. Boxing and Wrestling Tax (Refs & Annos)
Subtitle 2. Returns (Refs & Annos)
MD Code, Tax - General, § 6-202
§ 6-202. Recordkeeping requirements
Currentness
In general
(a) Each person who has gross receipts subject to the boxing and wrestling tax shall keep complete and accurate records in the form and with the information that the Comptroller requires by regulation.
Inspection and examination by Comptroller
(b) The person who is required under subsection (a) of this section to keep records shall make the records available for inspection and examination by the Comptroller at any time during business hours.
Length of retention
(c) The person shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller consents in writing to an earlier destruction of the records or requires in writing that the records be kept longer than 4 years.

Credits

Added by Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.
MD Code, Tax - General, § 6-202, MD TAX GENERAL § 6-202
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.
End of Document