1726                                            LAWS OF MARYLAND                                       Ch. 472

P

[or person in possession] of the evidences of the title or the
evidences of the registration, including the registration card
and registration plates, immediately shall return them to the
Administration.

(B)  IF THE ADMINISTRATION CANCELS, SUSPENDS, OR REVOKES THE
CERTIFICATE OF TITLE OR THE REGISTRATION OF A VEHICLE, THE PERSON
IN POSSESSION OF THE EVIDENCES OF THE TITLE OR THE EVIDENCES OF
THE REGISTRATION, INCLUDING THE REGISTRATION CARD AND
REGISTRATION PLATES, IMMEDIATELY SHALL RETURN THEM TO THE
ADMINISTRATION.

13-812.

(a)  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, Class G (trailer) travel trailer or camping
trailer, or Class M (multipurpose) vehicle, may keep 1.2 percent
of the gross excise tax he collects for these vehicles.

(b)  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)] (3) Preserve these records in original form 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)  EACH DEALER WHO COLLECTS ANY TAX OR FEE REQUIRED FOR
TITLING A VEHICLE SHALL, DURING BUSINESS HOURS, ALLOW ANY
REPRESENTATIVE OF THE ADMINISTRATION AND ANY POLICE OFFICER FULL
ACCESS TO RECORDS REQUIRED TO BE KEPT UNDER SUBSECTION (B) OF
THIS SECTION.

[(c)] (D) If the Administration finds that the records of a
dealer are inadequate or incorrect and that the amount of excise
tax collected for the Administration on these sales cannot be
determined accurately from the records:

(1) The Administration shall determine the taxable
sales of the dealer for the period involved and compute the tax
from the best information available; and