Md. Code Ann., Tax-Gen. § 2-105
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2024
As of January 1, 2019
(a) The Comptroller shall design the license form required for:
(1) the motor fuel tax laws; and
(2) the sales and use tax laws.
(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 and 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.
(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) The Comptroller: (1) shall provide tax stamps and 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.
(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.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.