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§ 2-105. Licenses; evidence of tax payment

MD Tax-Gen Code § 2-105 (2019) (N/A)
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(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.

(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.

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§ 2-104. Tax forms
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§ 2-106. Tax tables and schedules