Skip to Main Content
<< Back | Return to Main COMAR Search Page

9 records match your request.

FileAbstract
03.06.03.00.htm 03.06.03.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 06 SALES AND USE TAX Chapter 03 Administrative and Procedural Regulations ― Sales and Use, and Admissions and Amusement Taxes Authority: Tax-General Article, §2-102 and 2-103, Annotated Code of Maryland Ch. 203, Acts of 2003
03.06.03.01.htm 03.06.03.01. 01 Owners, Lessors, and Operators of Places Where Amusements Are Conducted.. A lessor shall give prompt notice to the Comptroller containing the information in §A―E, below, when a place from which gross receipts subject to the admissions and amusement tax are derived, is rented, hired, or leased by any person:A. The name and address of the lessee;. B. The character of amusement or entertainment;.
03.06.03.02.htm 03.06.03.02. 02 Records.. A. Each taxpayer is required to keep, for a period of 4 years, unless permission is obtained from the Comptroller to destroy the records after a shorter period of time, all records in connection with:1) Sales and purchases; and. 2) Gross receipts subject to the admissions and amusement tax.. B. The records shall be adequate to distinguish taxable sales, purchases, or gross receipts from nontaxable sales, purchases, or gross receipts. This requires keeping all invo
03.06.03.03.htm 03.06.03.03. 03 Returns.. A. Filing Requirements.. 1) A person who makes taxable sales or purchases during the course of a month shall file with the Comptroller a report of those sales or purchases, accompanied by payment of the taxes due, by the 20th day of the succeeding calendar month.2) A person deriving gross receipts subject to the admissions and amusement tax shall file with the Comptroller a report of those gross receipts, accompanied by payment of the tax due, by the 10th day
03.06.03.04.htm 03.06.03.04. 04 Refunds of Admissions and Amusement Tax.. A. A taxpayer who has erroneously paid more admissions and amusement taxes, penalty, or interest than properly and legally payable may apply to the Comptroller for a refund on a form available from the Comptroller.B. The Comptroller shall deny any request for a refund received more than 3 years after the tax or other charges for which the refund is requested were paid to the Comptroller by the taxpayer requestiC. The Comptroller shall
03.06.03.05.htm 03.06.03.05. 05 Refunds of Sales and Use Tax.. A. General.. 1) The Comptroller shall treat any request for a credit as a request for a refund.. 2) The Comptroller shall deny any request for a refund received more than 4 years after the tax was paid by the applicant to the Comptroller or to a licensed tax collector.3) If the request for a refund is for taxes previously paid with a return, and from which a collection discount was deducted by the person making the request, the Comptroller:
03.06.03.06.htm 03.06.03.06. 06 Revocation of Sales and Use Tax Licenses.. A. The Comptroller may deny a license to an applicant, reprimand a licensee, or suspend or revoke a license:1) If the applicant or licensee fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another, or fraudulently or deceptively uses a license; or2) For cause.. B. The Comptroller shall schedule a hearing before taking any of the actions described in §A of this
03.06.03.07.htm 03.06.03.07. 07 Bad Debts.. A. A vendor is required to remit the sales and use tax on an accrual basis. If a vendor is unable to collect accounts receivable on which the sales and use tax has been remitted, a credit may be taken or refund applied for within 4 years of the vendor's payment of the tax.B. Vendors that are required to file federal income tax returns may claim a credit or refund only for the amount of tax that is uncollected on accounts that have been written
03.06.03.9999.htm 03.06.03.9999. Administrative History Effective date: January 1, 1990 (16:25 Md. R. 2709). Regulation .02 amended effective August 19, 2013 (40:16 Md. R. 1341). Regulation .03A amended effective October 1, 2003 (30:19 Md. R. 1329). Regulation .04D amended effective January 14, 1999 (26:1 Md. R. 22). Regulation .05A amended effective January 14, 1999 (26:1 Md. R. 22). Regulation .05A, C amended effective August 19, 2013 (40:16 Md. R. 1341).
<< Back | Return to Main COMAR Search Page