2018 Maryland Code
Tax - General
Title 2 - Administration by Comptroller
Subtitle 1 - General Duties
§ 2-105. Licenses; evidence of tax payment
(a) Licenses. -- The Comptroller shall design the license form required for:
(1) the motor fuel tax laws; and
(2) the sales and use tax laws.
(b) Evidence of tax payment. -- 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) Regulating tax stamps and certificates. -- 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.
