Maryland Code, TAX – GENERAL 13-407
Terms Used In Maryland Code, TAX - GENERAL 13-407
- 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
(1) compute the sales and use tax by using a factor that the Comptroller develops by:
(i) a survey of the business of the person or governmental unit, including any available records;
(ii) a survey of other persons or governmental units engaged in the same or similar business; or
(iii) other means; and
(2) assess the tax due.
(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.
(2) An assessment under this subsection is final.