WILLIAM DONALD SCHAEFER, Governor                           Ch. 692

(iii) [the State Athletic Commission, with respect to the boxing and
wrestling tax; and

(iv)] the registers of wills, with respect to the inheritance tax.

13-403.

(A)     If a person or governmental unit fails to keep the records required under §
4-202 of this article, the Comptroller may:

(1)     compute the admissions and amusement tax by using a factor that the
Comptroller develops [by:] PURSUANT TO SUBSECTION (C) OF THIS SECTION; AND

(2)      ASSESS THE TAX DUE.

(B)      IF A PERSON OR GOVERNMENTAL UNIT FAILS TO KEEP THE RECORDS
REQUIRED UNDER § 6-202 OF THIS ARTICLE, THE COMPTROLLER MAY:

(1)      COMPUTE THE BOXING AND WRESTLING TAX BY USING A FACTOR
THAT THE COMPTROLLER DEVELOPS PURSUANT TO SUBSECTION (C) OF THIS
SECTION; AND

(2)      ASSESS THE TAX.

(C)     THE FACTOR UTILIZED BY THE COMPTROLLER PURSUANT TO THIS
SECTION SHALL BE DEVELOPED BY:

[(i)] (1) a survey of the business of the person or governmental unit,
including any available records;

[(ii)](2) a survey of other persons or governmental units engaged in
the same or similar business; or

[(iii)](3) other means[; and

(2) assess the tax due].

[13-404.

If a person fails to file a boxing and wrestling tax return as required in § 6-201 of
this article, the State Athletic Commission shall:

(1)      compute the boxing and wrestling tax by using the best information in
the possession of the Commission; and

(2)      assess the tax due.]
13-825.

(a)      The Comptroller may require a person whose gross receipts are subject to
admissions and amusement tax and whose business is not a permanent operation in the
State to post security for the tax in the amount that the Comptroller determines.

(b)     The Comptroller shall require:

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