Motor fuel tax assessment when records not kept

Checkout our iOS App for a better way to browser and research.

    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.


Download our app to see the most-to-date content.