Ch. 2                                    LAWS OF MARYLAND

Comptroller" are added for clarity and consistency
with other similar provisions in this subtitle.

In subsection (b)(1) of this section, the reference to
the period "for which the records are not kept or made
available" is added in light of the application of
subsection (b) to a person who "fails to keep records
or to make records available".

Also in subsection (b)(1) of this section, the word
"period" is substituted for the former word "quarter",
since reports may be filed monthly, quarterly, or
annually.

Defined terms: "Comptroller" § 1-101

"Motor carrier tax" § 1-101 "Person" § 1-101

13-406. MOTOR FUEL TAX ASSESSMENT WHEN RECORDS NOT KEPT.

IF A PERSON FAILS TO KEEP THE RECORDS REQUIRED UNDER § 9-309
OF THIS ARTICLE, THE COMPTROLLER MAY:

(1)  COMPUTE THE MOTOR FUEL TAX DUE BY USING THE BEST
INFORMATION IN THE POSSESSION OF THE COMPTROLLER; AND

(2)  ASSESS THE TAX DUE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the fifth sentence of
former Art. 56, § 144.

In items (1) and (2) of this section, the words
"compute" and "assess" are substituted for the former
words "make a determination", for clarity.

In item (1) of this section, the reference to the
"best information in the possession of the
Comptroller" is substituted for the former reference
to information "available from other sources", for
clarity and consistency with other similar provisions
in this subtitle.

Defined terms: "Comptroller" § 1-101
"Motor fuel tax" § 1-101 "Person" § 1-101

13-407. PUBLIC SERVICE COMPANY FRANCHISE TAX ASSESSMENT WHEN
RETURN NOT FILED.

(A) ASSESSMENT.

IF A NOTICE AND DEMAND FOR A PUBLIC SERVICE COMPANY
FRANCHISE TAX RETURN IS MADE UNDER § 13-304 OF THIS TITLE AND THE
PERSON FAILS TO FILE THE RETURN, THE DEPARTMENT MAY:

(1) ESTIMATE THE GROSS RECEIPTS FROM THE BEST
INFORMATION IN THE POSSESSION OF THE DEPARTMENT;

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