HARRY HUGHES, Governor                                    1727

(2) The determination and computation of the
Administration are prima facie correct.

[(d)] (E) (1) If, under subsection (c) of this section, the
Administration determines the sales of vehicles and computes the

tax due, it shall:

(i) Levy a deficiency assessment against the
dealer in the amounts specified in Article 81, § 345 of the Code;
and

(ii) Notify the dealer of the tax due and of
the amount of the deficiency assessment.

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(2) If the dealer fails to pay the tax and assessment

within 10 days after receiving the notice from the
Administration, the Administration may levy, in addition to the
tax and assessment, a penalty equal to 25 percent of the tax due.

[(e)] (F) If a dealer fails to keep any records of sales of
vehicles, the Administration may compute the tax due as provided
in Article 81, § 357(b) of the Code.

[(f)] (G) All amounts received from any dealer under this
section shall be credited:

(1)  First, to any penalty and interest accrued under
this section; and

(2)  Then, to the tax due.

13-918.

(A) If a Class E (truck) vehicle is operated in combination
with[:

(1) A] A nonfreight trailer or semitrailer under §
13-927(b)(l) of this subtitle, the Class E (truck) vehicle shall
be registered for only the gross vehicle weight of the Class E
(truck) vehicle and not the gross combination weight of the Class
E (truck) vehicle and nonfreight trailer or semitrailer[; or].

[(2) A] (B) IF A CLASS E (TRUCK) VEHICLE IS OPERATED

IN COMBINATION WITH A freight trailer or semitrailer, under §
13-927(c)(l) of this subtitle, the Class E (truck) vehicle shall
be registered for the gross combination weight, which includes
the gross weight of the Class E (truck) vehicle, and the freight
trailer or semitrailer with which it is in combination.

13-919.

(a) On application, the Administration shall issue a
special Class E "dump service registration" to any applicant who
certifies that the vehicle for which the application is made is a
Class E (truck) vehicle that: