# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 4. Assessments

#### Section 13-403

(a) If a person or governmental unit fails to keep the records required under Sec. 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 Sec. 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.

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