Maryland Tax - General Section 11-504

Article - Tax - General

§ 11-504.

      (a)      A vendor shall keep:

            (1)      complete and accurate records of:

                  (i)      all retail sales and sales for use; and

                  (ii)      the sales and use tax collected; and

            (2)      other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.

      (b)      A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours.

      (c)      A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller:

            (1)      consents in writing to an earlier destruction of the records; or

            (2)      requires in writing that the records be kept longer.



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