§ 11–504
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-504 (2026)
Title 11. Sales and Use Tax
Subtitle 5. Returns and Records
§ 11–504LinkCopy Citation
(a)
A vendor shall keep:
(1)
complete and accurate records of:
(i)
all retail sales and sales for use; and
(ii)
the sales and use tax collected; and
(2)
other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.
(b)
A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours.
(c)
A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller:
(1)
consents in writing to an earlier destruction of the records; or
(2)
requires in writing that the records be kept longer.