§ 11-406

# (a)

# (1)

If the nature of a vendor’s business makes the collection of the sales and use tax at the time of a retail sale impracticable, the vendor may submit to the Comptroller an application for authority to prepay the tax.

# (2)

If the Comptroller approves the application, the Comptroller may impose on the applicant any condition that is reasonable under the circumstances.

# (3)

If the Comptroller denies an application or imposes a condition on the applicant, the Comptroller shall:

(i) give the applicant notice of the action; and

(ii) schedule a prompt hearing for review of the action.

# (4)

An applicant may waive the hearing under paragraph (3) of this subsection.

# (b)

A vendor who obtains authority to prepay the tax under this section:

# (1)

shall pay the sales and use tax to the Comptroller; and

# (2)

may not collect the sales and use tax from the buyer as a separately stated item.