WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

EACH PERSON WHO HAS GROSS RECEIPTS SUBJECT TO THE ADMISSIONS
AND AMUSEMENT TAX SHALL KEEP COMPLETE AND ACCURATE RECORDS IN THE
FORM AND WITH THE INFORMATION THAT THE COMPTROLLER REQUIRES BY
REGULATION.

(B)  INSPECTION.

THE PERSON WHO IS REQUIRED UNDER SUBSECTION (A) OF THIS
SECTION TO KEEP RECORDS SHALL MAKE THE RECORDS AVAILABLE FOR
INSPECTION AND EXAMINATION BY THE COMPTROLLER AT ANY TIME DURING
BUSINESS HOURS.

(C)  PRESERVATION.

THE PERSON SHALL KEEP THE RECORDS REQUIRED UNDER SUBSECTION
(A) OF THIS SECTION FOR 4 YEARS, UNLESS THE COMPTROLLER CONSENTS
IN WRITING TO AN EARLIER DESTRUCTION OF THE RECORDS OR REQUIRES
IN WRITING THAT THE RECORDS BE KEPT LONGER THAN 4 YEARS.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
409(a).

In subsection (a) of this section, the reference to
"gross receipts" being subject to tax is added for
consistency with § 4-102 of this title.

Also in subsection (a) of this section, the former
words "firm or corporation" are deleted as included in
the defined term "person".

Subsections (b) and (c) of this section are revised,
in the active voice, to clarify who is subject to
penalties for failure to comply.

In subsection (b) of this section, the former
reference to the Comptroller's "authorized
representatives" is deleted as included in the defined
term "Comptroller".

In subsection (c) of this section, the phrase "in
writing" is substituted for the former phrase "by
order", to clarify that an oral direction to retain
records is not sufficient.

Defined terms: "Admissions and amusement tax" § 1-101
"Comptroller" § 1-101 "Person" §§ 1-101 and 4-101

SUBTITLE 3. TAX PAYMENT.

4-301. REQUIRED.

(A) IN GENERAL.

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