Home/Maryland/Statutes/Article gtg: Tax - General/Title: 13/§ 13-406
Maryland Statutes

§ 13-406

Maryland § 13-406
JurisdictionMaryland
Article gtgTax - General
Title13

This text of Maryland § 13-406 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - General § 13-406 (2026).

Text

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.

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Bluebook (online)
Maryland § 13-406, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-406.