§ 13-812. Tax collected by licensed dealer
West's Annotated Code of MarylandTransportationEffective: June 1, 2020
Effective: June 1, 2020
MD Code, Transportation, § 13-812
§ 13-812. Tax collected by licensed dealer
(a) Each dealer who collects any tax or fee required for titling a vehicle shall:
(b) Each dealer who collects any tax or fee required for titling a vehicle shall, during business hours, allow any representative of the Administration and any police officer full access to records required to be kept under subsection (a) of this section.
(c) If the Administration finds that the records of a dealer are inadequate or incorrect and that the amount of excise tax collected for the Administration on these sales cannot be determined accurately from the records:
(d)(1) If, under subsection (c) of this section, the Administration determines the sales of vehicles and computes the tax due, it shall:
(e) If a dealer fails to keep any records of sales of vehicles, the Administration may compute the tax due as provided in § 13-407 of the Tax--General Article.
Credits
Added by Acts 1977, c. 14, § 2, eff. July 1, 1977. Amended by Acts 1977, c. 672; Acts 1979, c. 610; Acts 1984, c. 255; Acts 1986, c. 472, §§ 1, 2; Acts 1988, c. 6, § 1; Acts 1988, c. 110, § 1; Acts 1989, c. 5, § 1; Acts 1992, c. 306; Acts 1999, c. 361, § 1, eff. Oct. 1, 1999; Acts 1999, c. 512, § 1, eff. Oct. 1, 1999; Acts 2002, c. 440, § 18, eff. July 1, 2002; Acts 2011, c. 397, § 1, eff. July 1, 2011; Acts 2020, c. 538, § 6, eff. June 1, 2020.
MD Code, Transportation, § 13-812, MD TRANS § 13-812
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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