{"data":{"id":"us-md/md.-code-tax-general-13-407","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–407","heading":"","body":"(a) If a person or governmental unit fails to keep the records required under § 11-504 of this article, the Comptroller may:\n(1) compute the sales and use tax by using a factor that the Comptroller develops by:\n(i) a survey of the business of the person or governmental unit, including any available records;\n(ii) a survey of other persons or governmental units engaged in the same or similar business; or\n(iii) other means; and\n(2) assess the tax due.\n(b) (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.\n(2) An assessment under this subsection is final.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-407","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"75a5ea68a0178e6eae7219321b954fa87cc6ecf69eed98b20c9b5bed9f0d6bfe","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-406","next":"us-md/md.-code-tax-general-13-408"},"notice":"GroundRules: Original legal text. Not legal advice."}