§ 2-105
177 words·~1 min read·
/md/tax-general/2-105A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§2–105.
(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.