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Maryland Code, Tax-General § 11-504

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) A vendor shall keep:

(1) complete and accurate records of:

(i) all retail sales and sales for use; and

(ii) the sales and use tax collected; and

(2) other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.

(b) A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours.

(c) A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller:

(1) consents in writing to an earlier destruction of the records; or

(2) requires in writing that the records be kept longer.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 11-504 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-11-504/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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