§ 13–406
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-406 (2026)
Title 13. Procedure
Subtitle 4. Assessments
§ 13–406LinkCopy Citation
If a person fails to keep the records required under § 9-309 of this article, the Comptroller may:
(1)
compute the motor fuel tax due by using the best information in the possession of the Comptroller; and
(2)
assess the tax due.