Maryland · Maryland Code — Transportation Article
Md. Code, Transp. § 13-812: (a) Each dealer who collects any tax or fee required for titling a vehicle shall: (1) Keep complete and accurate records of each taxable sale, together with a record of the tax collected on the sale; (2) Keep copies of every invoice, bill of sale, and other pertinent documents and records, in the fo
What this law says, in plain English
Vehicle dealers must maintain complete records of taxable sales and titling taxes for at least 3 years and grant authorities access to them. Inadequate records result in administrative assessment of taxes, interest, penalties, and potential additional 25% penalty if unpaid within 10 days.
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