COMAR 03.08.01.03 — § 3 Records.

.03 Records.
A.
A seller of new tires in the State is required to keep, for a period of 4 years, unless permission is obtained from the Comptroller to destroy the records after a shorter period of time, all records in connection with the sale of new tires in the State.
B.
The records shall be adequate to distinguish a first sale of a new tire in the State by a tire dealer from all other sales of new tires in the State. This requires keeping all invoices, bills of lading, purchase orders, sales slips, cash register tapes, invoices, contracts, billing slips, journals, ledgers, inventory records, bank records, and tire wholesaler certificates upon which the dealer has relied.
C.
A seller of new tires in the State is required to make records available for inspection and examination by the Comptroller or authorized representative at any time during business hours.
D.
If a seller of new tires in the State fails to keep the records required, the Comptroller may compute any new tire fees or tire recycling fees which are due by using a factor that the Comptroller develops by:
(1)
A survey of the business of the seller including any available records;
(2)
A survey of other sellers of new tires engaged in the same or similar business; or
(3)
Other means.
E.
If the seller of new tires in the State fails to keep the records required, the computation of the new tire fee and the tire recycling fee under § D of this regulation is presumptively correct.
Cross References
03.08.01.02D

Cross References
03.08.01.02D

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