Section 13-403 - Admissions and amusement tax assessment when records not kept. - Maryland Statutes

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

(a)  Records under § 4-202.- 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)  Records under § 6-202.- 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)  Factors.- 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. 
 

[An. Code 1957, art. 81, § 409; 1988, ch. 2, § 1; ch. 569, § 1; 1994, ch. 692.]