Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 13-403
§ 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.
Source: view the official text
In this article (40 sections)
- gtg-13-104 · § 13-104
- gtg-13-105 · § 13-105
- gtg-13-1101 · § 13-1101
- gtg-13-1102 · § 13-1102
- gtg-13-1103 · § 13-1103
- gtg-13-1104 · § 13-1104
- gtg-13-201 · § 13-201
- gtg-13-202 · § 13-202
- gtg-13-203 · § 13-203
- gtg-13-204 · § 13-204
- gtg-13-205 · § 13-205
- gtg-13-206 · § 13-206
- gtg-13-207 · § 13-207
- gtg-13-208 · § 13-208
- gtg-13-301 · § 13-301
- gtg-13-302 · § 13-302
- gtg-13-303 · § 13-303
- gtg-13-304 · § 13-304
- gtg-13-401 · § 13-401
- gtg-13-402 · § 13-402
- gtg-13-403 · § 13-403
- gtg-13-405 · § 13-405
- gtg-13-406 · § 13-406
- gtg-13-407 · § 13-407
- gtg-13-408 · § 13-408
- gtg-13-409 · § 13-409
- gtg-13-410 · § 13-410
- gtg-13-411 · § 13-411
- gtg-13-412 · § 13-412
- gtg-13-413 · § 13-413
- gtg-13-501 · § 13-501
- gtg-13-504 · § 13-504
- gtg-13-505 · § 13-505
- gtg-13-508 · § 13-508
- gtg-13-509 · § 13-509
- gtg-13-510 · § 13-510
- gtg-13-511 · § 13-511
- gtg-13-514 · § 13-514
- gtg-13-515 · § 13-515
- gtg-13-516 · § 13-516