Maryland Statutes
§ 4-202
Maryland § 4-202
This text of Maryland § 4-202 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 § 4-202 (2026).
Text
(a)Each person who has gross receipts subject to the admissions and amusement tax shall keep complete and accurate records in the form and with the information that the Comptroller requires by regulation.
(b)The person who is required under subsection (a) of this section to keep records shall make the records available for inspection and examination by the Comptroller at any time during business hours.
(c)The person shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller consents in writing to an earlier destruction of the records or requires in writing that the records be kept longer than 4 years.
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Cite This Page — Counsel Stack
Bluebook (online)
Maryland § 4-202, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/4-202.