Terms Used In Maryland Code, TAX - GENERAL 13-403

  • including: means includes or including by way of illustration and not by way of limitation. See
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
(a) If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may:

(1) compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and

(2) assess the tax due.

(b) If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may:

(1) compute the boxing and wrestling tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and

(2) assess the tax.

(c) The factor utilized by the Comptroller pursuant to this section shall be developed by:

(1) a survey of the business of the person or governmental unit, including any available records;

(2) a survey of other persons or governmental units engaged in the same or similar business; or

(3) other means.