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Maryland Code, Tax-General § 2-105

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) The Comptroller shall design the license form required for:

(1) the motor fuel tax laws; and

(2) the sales and use tax laws.

(b) The Comptroller:

(1) shall determine:

(i) the design of tax stamps or certificates required for the alcoholic beverage tax and for the tobacco tax; and

(ii) the form of any other evidence of tax payment; and

(2) may adopt any other method or device that the Comptroller considers necessary to:

(i) prevent fraud or evasion of the alcoholic beverage tax; or

(ii) comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency.

(c) In cooperation with the Executive Director, the Comptroller:

(1) shall provide tax stamps or certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and

(2) may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that:

(i) limit excessive disbursement of tax stamps and certificates; and

(ii) require proof of need for tax stamps and certificates.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 2-105 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-2-105/

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