There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 13-406 - Motor fuel tax assessment when records not kept
MD Tax-Gen Code § 13-406 (2013) What's This?
§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.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.