Ch. 569                                          LAWS OF MARYLAND

(2)  assess the public service company franchise tax
estimated to be due on the estimated gross receipts;

(3)  assess the penalty under § 13-708 of this title;
and

(4)  certify the total assessment to the Comptroller.

(b) The Comptroller shall mail to the person required to
pay the tax a bill for the amount that the Department certifies.]

[13-409.] 13-407.

(a) [If a notice and demand for a sales and use tax return

is made under § 13-304 of this title and the person or

governmental unit fails to file the return, the Comptroller
shall:

(1)  compute the tax by using the best information in
the possession of the Comptroller; and

(2)  assess the tax due.

(b)] If a person or governmental unit fails to keep the
records required under § 11-504 of this article, the Comptroller
may:

(1)  compute the sales and use tax by using a factor
that the Comptroller develops by:

(i) a survey of the business of the person or
governmental unit, including any available records;

(ii) a survey of other persons or governmental
units engaged in the same or similar business; or

(iii) other means; and

(2)  assess the tax due.

[(c)] (B) (1) If a person or governmental unit fails to
obtain a proper resale certificate on or before the date stated
in a notice of intent to assess the sales and use tax under §
ll-408(b) of this article, the Comptroller may assess the sales
and use tax on the sale.

(2) An assessment under this subsection is final.

13-505.

A court may not issue an injunction, writ of mandamus, or
other process against the State or any officer or employee of the

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