MARVIN MANDEL, Governor                                  2975

purchased from a seller.

(6)    Any taxpayer failing to file
any return and/or pay the tax imposed by
this section within the time limited
therefor, shall be assessed the amount
of tax due, plus interest at the rate of
one—half of one per centum (1/2 of 1%)
per month and a penalty of ten per
centum (10%) of the tax due.

(7)    If a taxpayer is unable to
collect accounts receivable in
connection with which the tax imposed by
this section has already been remitted
by such taxpayer to the controller, and
such accounts have been charged off as
worthless during a taxable year, then
such taxpayer may apply for and be
entitled to a refund of the amount of
tax paid as to such worthless accounts,
provided application for such refund is
made within three (3) years from the
date of the payment of such tax.

(8)    If any sale on which the tax
has been paid is rescinded or cancelled,
the seller shall refund to the purchaser
the amount of tax paid to him. Whenever
any seller has refunded a tax paid by a
purchaser, or whenever any taxpayer has
erroneously, illegally or
unconstitutionally paid the tax imposed
by this section to the controller, he
shall refund such tax if application
therefor is made in writing within three
(3) years from the payment of the tax
stating a proper ground or grounds for
refund.

(e) (1) Every seller and every user
shall keep complete and accurate records
of all taxable sales, together with a
record of the tax collected thereon, and
shall keep all invoices, bills of lading
and such other pertinent records and
documents as are necessary to determine
the amount of tax due. Such records and
other documents shall be open at all
times during business hours for
inspection and examination by the
controller or other duly authorized
representatives, agents or employees of
Anne Arundel County, Maryland.