# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 4. Assessments

#### Section 13-407

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

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