{"data":{"id":"us-md/md.-code-tax-general-13-406","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–406","heading":"","body":"If a person fails to keep the records required under § 9-309 of this article, the Comptroller may:\n(1) compute the motor fuel tax due by using the best information in the possession of the Comptroller; and\n(2) assess the tax due.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-406","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"66ee9719b457d098489150c70e20106a8e6cf207ff04e98000c16a369020d3ce","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-405","next":"us-md/md.-code-tax-general-13-407"},"notice":"GroundRules: Original legal text. Not legal advice."}