{"data":{"id":"us-md/md.-code-tax-general-11-504","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–504","heading":"","body":"(a) A vendor shall keep:\n(1) complete and accurate records of:\n(i) all retail sales and sales for use; and\n(ii) the sales and use tax collected; and\n(2) other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.\n(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.\n(c) A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller:\n(1) consents in writing to an earlier destruction of the records; or\n(2) requires in writing that the records be kept longer.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-504","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"fe62efa47f317687888d99318e15ba7e833a58b04ca8a0b6774304db6024480a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-503","next":"us-md/md.-code-tax-general-11-505"},"notice":"GroundRules: Original legal text. Not legal advice."}