Md. Code, Tax-Gen. § 13-406

Current with changes from the 2024 Legislative Session

Section 13-406 - Motor fuel tax assessment when records not kept

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.

Md. Code, TG § 13-406