WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(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) TAX BILL.

THE COMPTROLLER SHALL MAIL TO THE PERSON REQUIRED TO PAY THE
TAX A BILL FOR THE AMOUNT THAT THE DEPARTMENT CERTIFIES.

REVISOR'S NOTE: Subsection (a)(1), (3), and (4) of this
section is new language derived without substantive
change from former Art. 81, § 132(b), except the
amount of penalty and the phrase "for collection".

Subsection (a)(2) of this section is new language
added to state that which only was implied by the
former reference to "total tax liability of the
taxpayer".

Subsection (b) of this section is new language
substituted for the former reference to the
certification being made to the Comptroller "for
collection", for clarity. As to tax bills, see §
8-409 of this article.

In the introductory language of subsection (a) of this
section, the reference to a "public service company
franchise tax return" is substituted for the former
reference to "a gross receipts tax report", for
clarity.

In subsection (a)(1) of this section, the word "best"
is added for consistency with other provisions in this
subtitle.

Defined terms: "Comptroller" § 1-101
"Department" § 1-101 "Person" § 1-101
"Public service company franchise tax" § 1-101

13-408. SALES AND USE TAX ASSESSMENT WHEN RETURN NOT FILED,
RECORDS NOT KEPT, OR RESALE CERTIFICATE NOT OBTAINED.

(A) WHEN RETURN NOT FILED.

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

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