§ 13-406. Motor fuel tax assessment when records not kept

MD Tax-Gen Code § 13-406 (2019) (N/A)
Copy with citation
Copy as parenthetical 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.