Ch. 2

LAWS OF MARYLAND

(2) ASSESS THE TAX DUE.

(B)  WHEN RECORDS NOT KEPT.

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)  WHEN PROPER RESALE CERTIFICATE NOT OBTAINED.

(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 §
11-408(B) OF THIS ARTICLE, THE COMPTROLLER MAY ASSESS THE SALES
AND USE TAX ON THE SALE.

(2)  AN ASSESSMENT UNDER THIS SUBSECTION IS FINAL.

REVISOR'S NOTE: Subsections (a) and (b) of this section are
new language derived without substantive change from
the second sentence and the first clause of the first
sentence of former Art. 81, § 344(a), the first
through third clauses of § 357(b), and, as it extended
provisions relating to the former retail sales tax to
the former use tax, § 399.

Subsection (c)(1) of this section is new language
added to state expressly that which only was implied
by the former reference to the assessment as final.

Subsection (c)(2) of this section is new language
derived without substantive change from the third
sentence of former Art. 81, § 333B.

In subsections (a) and (b) of this section, the

defined terms "person" and "governmental unit" are

substituted for the former word "taxpayer", for
clarity.

In the introductory language of subsection (b) of this
section, the phrase "required under § 11-504 of this
article" is substituted for the former phrase "from

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