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777
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MARVIN MANDEL, Governor
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SUBTITLE 1 OF THIS TITLE ON TRANSFERS TO DEALERS.
REVISOR'S NOTE: This section is new language derived
from Art. 66 1/2, §3-831(g)(i).
It has been revised to avoid the present,
constitutionally suspect approach of leaving
to the Administration the sole discretion of
determining "the applicability of the excise
tax ... upon the issuance of temporary
registration plates". The revision reflects
the current practice as to such cases.
As to the issuance of temporary registration
plates, see Title 6, Part I of this title; as
to the "applicable provisions of Subtitle 1",
see §§ 13-113, 13-113.1, and 13-113.2 of this
title.
13-812. COLLECTION OF TAX AND FEES BY DEALER.
(A) DEALER MAY RETAIN 2 PERCENT OF GROSS TAX
COLLECTED.
FOR COLLECTING AND REMITTING THE TAX, A LICENSED
DEALER WHO, ON BEHALF OF THE ADMINISTRATION, COLLECTS THE
EXCISE TAX IMPOSED BY THIS PART FOR ANY CLASS A
(PASSENGER) VEHICLE, CLASS D (MOTORCYCLE) VEHICLE, OR
CLASS G (TRAILER) TRAVEL TRAILER OR CAMPING TRAILER, MAY
KEEP 2 PERCENT OF THE GROSS EXCISE TAX HE COLLECTS FOR
THESE VEHICLES.
(B) RECORDS TO BE KEPT BY DEALERS.
EACH DEALER WHO COLLECTS ANY TAX OR FEE REQUIRED
FOR TITLING A VEHICLE SHALL:
(1) KEEP COMPLETE AND ACCURATE RECORDS OF
EACH TAXABLE SALE, TOGETHER WITH A RECORD OF THE TAX
COLLECTED ON THE SALE;
(2) KEEP COPIES OF EVERY INVOICE, BILL OF
SALE, AND OTHER PERTINENT DOCUMENTS AND RECORDS, IN THE
FORM THAT THE ADMINISTRATION REQUIRES;
(3) DURING BUSINESS HOURS, ALLOW ANY
REPRESENTATIVE OF THE ADMINISTRATION AND ANY POLICE
OFFICER, FULL ACCESS TO THESE RECORDS; AND
(4) PRESERVE THESE RECORDS IN ORIGINAL FORK
FOR AT LEAST 3 YEARS, UNLESS THE ADMINISTRATION
CONSENTS IN WRITING TO THEIR EARLIER DESTRUCTION OR, BY
ORDER, REQUIRES THAT THEY BE KEPT FOR A LONGER PERIOD.
(C) DETERMINATION OF TAXABLE SALES WHERE RECORDS
INADEQUATE OR INCORRECT.
IF THE ADMINISTRATION FINDS THAT THE RECORDS OF A
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