§ 13–403

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-403 (2026)

Title 13. Procedure

Subtitle 4. Assessments

(a)

If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may:

(1)

compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and

(2)

assess the tax due.

(b)

If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may:

(1)

compute the boxing and wrestling tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and

(2)

assess the tax.

(c)

The factor utilized by the Comptroller pursuant to this section shall be developed by:

(1)

a survey of the business of the person or governmental unit, including any available records;

(2)

a survey of other persons or governmental units engaged in the same or similar business; or

(3)

other means.