§ 13–407
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-407 (2026)
Title 13. Procedure
Subtitle 4. Assessments
§ 13–407LinkCopy Citation
(a)
If a person or governmental unit fails to keep the records required under § 11-504 of this article, the Comptroller may:
(1)
compute the sales and use tax by using a factor that the Comptroller develops by:
(i)
a survey of the business of the person or governmental unit, including any available records;
(ii)
a survey of other persons or governmental units engaged in the same or similar business; or
(iii)
other means; and
(2)
assess the tax due.
(b)
(1)
If a person or governmental unit fails to obtain a proper resale certificate on or before the date stated in a notice of intent to assess the sales and use tax under § 11-408(b) of this article, the Comptroller may assess the sales and use tax on the sale.
(2)
An assessment under this subsection is final.