Maryland Tax - General Section 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 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.