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LAWS OF MARYLAND

Ch. 324

land, and tangible and intangible personal property, in such
form as may be prescribed by the Comptroller and the State
Department of Assessments and Taxation.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 14, 1979.

CHAPTER 325

(House Bill 307)

AN ACT concerning

Admissions and Amusement Tax - Computation

FOR the purpose of enabling the Comptroller to compute by
certain means the amount of admissions and amusement
tax due from a taxpayer who fails to keep records
adequate to otherwise compute the tax; and specifying
that this computation is prima facie correct.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 409

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

409.

(A)   Every person, firm or corporation subject to the
taxes imposed by this subtitle shall keep complete and
accurate records in such form and containing such
information as the Comptroller may by regulation prescribe.
Such records shall be open at any time during business hours
for inspection and examination by the Comptroller or any of
his authorized representatives, and shall be preserved for a
period of three (3) years unless the Comptroller shall, in
writing, consent to their destruction within that period, or
by order require that they be kept longer.

(B)   (1) IF A TAXPAYER FAILS TO KEEP RECORDS FROM
WHICH THE TAX IMPOSED BY THIS SUBTITLE MAY BE COMPUTED
ACCURATELY, THE COMPTROLLER MAY COMPUTE THE AMOUNT OF TAX