# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 5. Returns and Records

#### Section 11-504

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)