{"data":{"id":"us-md/md.-code-tax-general-13-403","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–403","heading":"","body":"(a) If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may:\n(1) compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and\n(2) assess the tax due.\n(b) If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may:\n(1) compute the boxing and wrestling tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and\n(2) assess the tax.\n(c) The factor utilized by the Comptroller pursuant to this section shall be developed by:\n(1) a survey of the business of the person or governmental unit, including any available records;\n(2) a survey of other persons or governmental units engaged in the same or similar business; or\n(3) other means.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-403","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"d64c8d22959ed247c2a88e6c5e0a8d1711b85087ba48e8e6ea0b145195ccad69","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-402","next":"us-md/md.-code-tax-general-13-405"},"notice":"GroundRules: Original legal text. Not legal advice."}