§ 13-406
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/md/tax-general/13-406A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–406.
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.