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§ 13-403. Admissions and amusement tax assessment when records not kept

MD Tax-Gen Code § 13-403 (2019) (N/A)
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(a)    If a person or governmental unit fails to keep the records required under § 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 § 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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§ 13-402. Assessment when tax return not filed
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