WILLIAM DONALD SCHAEFER, Governor

Ch. 2

which the tax imposed by this subtitle may be computed
accurately", for brevity.

In subsection (c) of this section, reference to the
"date stated in a notice of intent to assess the sales
and use tax under § ll-408(b) of this article" is
substituted for the former reference to "the end of
the sixty-day grace period", for clarity.

Former Art. 81, § 365(d), which authorized the
Comptroller to prescribe methods to determine and
allocate receipts for sales and use tax purposes, is
deleted as unnecessary in light of this section and §§
2-102 and 2-103 of this article.

Defined terms: "Comptroller" § 1-101

"Governmental unit" § 13-101

"Person" § 1-101 "Sales and use tax" § 1-101

13-409. TOBACCO TAX ASSESSMENT WHEN RECORDS NOT KEPT OR TOBACCO
TAX NOT PAID.

(A)  WHEN RECORDS NOT KEPT.

IF THE COMPTROLLER DETERMINES THAT A PERSON HAS FAILED TO
KEEP THE RECORDS OF OUT-OF-STATE CIGARETTE SALES REQUIRED UNDER §
12-203 OF THIS ARTICLE, THE COMPTROLLER SHALL:

(1)  COMPUTE THE TOBACCO TAX AS IF THE CIGARETTES WERE
SOLD IN THE STATE; AND

(2)  ASSESS THE TAX DUE.

(B)  WHEN TOBACCO TAX NOT PAID.

IF THE COMPTROLLER DETERMINES THAT A PERSON HAS POSSESSED OR
TRANSPORTED CIGARETTES ON WHICH THE TOBACCO TAX HAS NOT BEEN PAID
AS REQUIRED UNDER TITLE 12 OF THIS ARTICLE, THE COMPTROLLER SHALL
ASSESS THE TOBACCO TAX DUE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second and third
clauses of the second sentence of former Art. 81, §
450, the second and third clauses of the second
sentence of § 451, and, as they related to assessment,
the first sentence of § 453 and the fourth sentence of
§ 455.

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

defined term "person" is substituted for the former

words "vendor", "vendor or user", and "transporter",
for clarity.

In the introductory language of subsection (a) of this
section, the former words "complete and accurate" are

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