Md. Code Ann., Tax-Gen. § 13-406
Computation of motor fuel tax
Effective Jan 1, 1989Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 3.State of Maryland
- (1) compute the motor fuel tax due by using the best information in the possession of the Comptroller; and
- (2) assess the tax due.
If a person fails to keep the records required under § 9-309 of this article, the Comptroller may:
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 3.
Formerly Art. 56, § 144.