Md. Code, Tax - General § 13-406

Md. Code, Tax - General § 13-406
in effect
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If a person fails to keep the records required under § 9-309 of this article, the Comptroller may: (1) compute the motor fuel tax due by using the best information in the possession of the Comptroller; and (2) assess the tax due.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-406&enactments=falseFetched: 10/17/2026

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