1. (a) If a person or governmental unit fails to keep the records required under § 11-504 of this article, the Comptroller may:

   1. (1) compute the sales and use tax by using a factor that the Comptroller develops by:

      1. (i) a survey of the business of the person or governmental unit, including any available records;
      2. (ii) a survey of other persons or governmental units engaged in the same or similar business; or
      3. (iii) other means; and
   2. (2) assess the tax due.

2. (b)

   1. (1) If a person or governmental unit fails to obtain a proper resale certificate on or before the date stated in a notice of intent to assess the sales and use tax under § 11-408(b) of this article, the Comptroller may assess the sales and use tax on the sale.
   2. (2) An assessment under this subsection is final.

Added as Tax-General § 13-408 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-407 and amended by Acts 1988, c. 110, § 4; Acts 1988, c. 569, § 1.

Formerly Art. 81, §§ 333B, 344, 357, 399.