# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 4. Assessments

#### Section 13-406

If a person fails to keep the records required under Sec. 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.

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