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

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

(a)  When records not kept.- 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)  When proper resale certificate not obtained.-  

(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. 
 

[An. Code 1957, art. 81, §§ 333B, 344, 357, 399; 1988, ch. 2, § 1; ch. 110, § 4; ch. 569, § 1.]