Section 13-403 - Admissions and Amusement Tax Assessment When Records Not Kept

(a) If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may: (1) compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and (2) assess the tax due. (b) If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may: (1) compute the boxing and wrestling tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and (2) assess the tax. (c) The factor utilized by the Comptroller pursuant to this section shall be developed by: (1) a survey of the business of the person or governmental unit, including any available records; (2) a survey of other persons or governmental units engaged in the same or similar business; or (3) other means.