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§ 13-407. Sales and use tax assessment when records not kept or resale certificate not obtained

MD Tax-Gen Code § 13-407 (2019) (N/A)
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(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.

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