WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(1)  COMPUTE THE MOTOR CARRIER TAX BY USING A MILES
PER GALLON FACTOR BASED ON THE BEST INFORMATION IN THE POSSESSION
OF THE COMPTROLLER; AND

(2)  ASSESS THE TAX DUE.

(B) NO RECORDS KEPT, RECORDS NOT MADE AVAILABLE, OR NO
REPORT FILED.

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 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 IS NOT FILED; AND

(2)  ASSESS THE TAX DUE.

REVISOR'S NOTE: Subsections (a)(1) and (b)(1) of this
section are new language derived without substantive
change from former Art. 81, § 417.

Subsections (a)(2) and (b)(2) of this section are new
language added to state expressly that which only was
implied by the former law -- i.e., that, after the
computation is made, the Comptroller makes an
assessment.

In subsections (a) and (b) of this section, the
defined term "person" is substituted for the former
words "motor carrier", for clarity and consistency
throughout this subtitle.

In the introductory language of subsection (a) of this
section, the reference to keeping records "that do not
contain the information required in § 9-209 of this
article" is substituted for the former reference to
"fail[ing] to keep adequate records showing the number
of miles actually operated per gallon of motor fuel",
to clarify that subsection (a) applies only to
inadequate records, in light of subsection (b) of this
section.

Accordingly, in the introductory language of
subsection (b) of this section, the reference to
"fail[ing] to keep records or to make records
available to the Comptroller" is substituted for the
former condition "[i]f no records are available".

In subsection (a)(1) of this section, the words "based
on the best information in the possession of the

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