§ 13-403
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/md/tax-general/13-403A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–403.
(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.