Skip to main content
Find a Lawyer

Maryland Code, Tax-General § 13-403

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

(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 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:

(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.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Maryland Code, Tax-General § 13-403 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-13-403/

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.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard