§ 13-406. Motor fuel tax assessment when records not kept.
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.
[An. Code 1957, art. 56, § 144; 1988, ch. 2, § 1; ch. 110, § 4; ch. 569, § 3.]
§ 13-406. Motor fuel tax assessment when records not kept.
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.
[An. Code 1957, art. 56, § 144; 1988, ch. 2, § 1; ch. 110, § 4; ch. 569, § 3.]
§ 13-406. Motor fuel tax assessment when records not kept.
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.
[An. Code 1957, art. 56, § 144; 1988, ch. 2, § 1; ch. 110, § 4; ch. 569, § 3.]
