Maryland Code, TAX – GENERAL 13-406

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

If a person fails to keep the records required under § 9-309 of this article, the Comptroller may:

(1) compute the motor fuel tax due by using the best information in the possession of the Comptroller; and

(2) assess the tax due.