Maryland § 11-504
Full text of Maryland Maryland Code § 11-504, with citation guidance and answers to common questions.
§ 11-504.
(a) A vendor shall keep:
(1) complete and accurate records of:
(i) all retail sales and sales for use; and
(ii) the sales and use tax collected; and
(2) other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.
(b) A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours.
(c) A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller:
(1) consents in writing to an earlier destruction of the records; or
(2) requires in writing that the records be kept longer.
Frequently Asked Questions About Maryland § 11-504
What does Maryland Code § 11-504 cover?
Section 11-504 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 11-504?
A common citation format is "Maryland Code § 11-504" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 11-504 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.