(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.
(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.
Structure Maryland Statutes
Section 13-401 - Assessment When Tax Return Filed
Section 13-402 - Assessment When Tax Return Not Filed
Section 13-403 - Admissions and Amusement Tax Assessment When Records Not Kept
Section 13-405 - Motor Carrier Tax Assessment When Inadequate or No Records Kept or No Report Filed
Section 13-406 - Motor Fuel Tax Assessment When Records Not Kept
Section 13-408 - Tobacco Tax Assessment When Records Not Kept or Tobacco Tax Not Paid
Section 13-409 - Assessment When Federal Adjustment Made
Section 13-410 - Notice of Assessment
Section 13-411 - Tax Assessments Are Prima Facie Correct
Section 13-412 - Motor Fuel or Sales and Use Tax Assessment Against Seller and Buyer
Section 13-413 - Assessment of Interest, Penalty, or Collection Fee