4011
ANNE ARUNDEL COUNTY

(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paid is rescinded or cancelled, the seller shall refund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.

(2) If any taxpayer fails to keep records
from which the tax imposed by this section may be
accurately computed, the Controller may make use of a
factor developed by surveying other taxpayers of the same
type or otherwise compute the amount of tax due and there
shall be a rebuttable presumption that said computation
is correct.

(f)    The tax imposed by this section, and all
increases, interest and penalties thereon, shall
constitute a lien upon the property of any person liable
to pay the same from and after the time when notice has
been given that such tax has become due and payable as
provided herein. Notice of such lien shall be filed by
the Controller with the Clerk of the Circuit Court of the
County in which said property is located, or if located
in Baltimore City, such lien shall be recorded in the Tax
Lien Record maintained by the Bureau of Receipts and/or
with the Clerk of the Superior Court of Baltimore City.
The lien provided for in this section shall have the full
force and effect of a lien of Judgment. Unless another
date is specified by law, the lien arising at the date of