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2019 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 4 - Assessments
§ 13-406. Motor fuel tax assessment when records not kept
Universal Citation: MD Tax-Gen Code § 13-406 (2019)
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.
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