WILLIAM DONALD SCHAEFER, Governor

Ch. 110

13-205.

(b) (1) In addition to a disclosure allowed in § 13-203 of
this subtitle, the Comptroller may disclose taxpayer identity
information that relates to the income tax:

(iii) to 1 or more commercial banks for the
purpose of using a lockbox system for income tax withholdings and
estimated tax forms and payments [for] OF employers;

13-403.

IF A PERSON FAILS TO FILE A BOXING AND WRESTLING TAX RETURN
AS REQUIRED IN. § 6-201 OF THIS ARTICLE, THE STATE ATHLETIC
COMMISSION SHALL:

(1)  COMPUTE THE BOXING AND WRESTLING TAX BY USING THE
BEST INFORMATION IN THE POSSESSION OF THE COMMISSION; AND

(2)  ASSESS THE TAX DUE.

[13-405] 13-406.

(b) If a person fails to keep records or to make records
available to the Comptroller as required in § 9-209 of this
article or fails to file a [report] RETURN as required under §
9-207 of this article, the Comptroller shall:

(1)  compute the motor carrier tax by using a miles
per gallon factor based on the use, in the State, of 40 gallons
of motor fuel for each commercial motor vehicle in the person's
fleet on each day during the period for which the records are not
kept or made available or the [report] RETURN is not filed; and

(2)  assess the tax due.

13-510.

(a) Except as provided in subsection (b) of this section
and subject to § 13-514 of this subtitle, within 30 days after
the date on which a notice is mailed, a person or governmental
unit that is aggrieved by the action in the notice may appeal to
the Tax Court from:

(4) an inheritance tax determination by a register
under § 5-504 of the Estates and [Trust] TRUSTS Article;

(6) a final determination under § [13-840] 13-839 of
this title for the tobacco tax; or

13-527.

(A) THE TAX COURT SHALL PROVIDE:

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