State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-4 > 13-403
§ 13-403. Admissions and amusement tax assessment when records not kept.
(a) Records under § 4-202.- 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 pursuant to subsection (c) of this section; and
(2) assess the tax due.
(b) Records under § 6-202.- 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) Factors.- The factor utilized by the Comptroller pursuant to this section shall be developed by:
(1) a survey of the business of the person or governmental unit, including any available records;
(2) a survey of other persons or governmental units engaged in the same or similar business; or
(3) other means.
[An. Code 1957, art. 81, § 409; 1988, ch. 2, § 1; ch. 569, § 1; 1994, ch. 692.]
State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-4 > 13-403
§ 13-403. Admissions and amusement tax assessment when records not kept.
(a) Records under § 4-202.- 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 pursuant to subsection (c) of this section; and
(2) assess the tax due.
(b) Records under § 6-202.- 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) Factors.- The factor utilized by the Comptroller pursuant to this section shall be developed by:
(1) a survey of the business of the person or governmental unit, including any available records;
(2) a survey of other persons or governmental units engaged in the same or similar business; or
(3) other means.
[An. Code 1957, art. 81, § 409; 1988, ch. 2, § 1; ch. 569, § 1; 1994, ch. 692.]
State Codes and Statutes
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13-403 § 13-403. Admissions and amusement tax assessment when records not kept.
(a) Records under § 4-202.- 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 pursuant to subsection (c) of this section; and
(2) assess the tax due.
(b) Records under § 6-202.- 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) Factors.- The factor utilized by the Comptroller pursuant to this section shall be developed by:
(1) a survey of the business of the person or governmental unit, including any available records;
(2) a survey of other persons or governmental units engaged in the same or similar business; or
(3) other means.
[An. Code 1957, art. 81, § 409; 1988, ch. 2, § 1; ch. 569, § 1; 1994, ch. 692.]
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