2021 Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 5 - Returns and Records
Section 11-504 - Records

    (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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