(a) If a person or governmental unit fails to keep the records required under § 11-504 of this article, the Comptroller may:
(1) compute the sales and use tax by using a factor that the Comptroller develops by:
(i) a survey of the business of the person or governmental unit, including any available records;
(ii) a survey of other persons or governmental units engaged in the same or similar business; or
(iii) other means; and
(2) assess the tax due.
(b) (1) If a person or governmental unit fails to obtain a proper resale certificate on or before the date stated in a notice of intent to assess the sales and use tax under § 11-408(b) of this article, the Comptroller may assess the sales and use tax on the sale.
(2) An assessment under this subsection is final.
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