Section 2-105 - Licenses; evidence of tax payment. - Maryland Statutes

§ 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. 
 

[An. Code 1957, art. 2B, §§ 138, 142, art. 81, § 435; 1988, ch. 2, § 1.]