West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 1. General Duties (Refs & Annos)
Effective: June 1, 2020
MD Code, Tax - General, § 2-105
§ 2-105. License forms, tax stamps, and certificates
(a) The Comptroller shall design the license form required for:
(1) the motor fuel tax laws; and
(2) the sales and use tax laws.
Tax stamps and certificates
(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.
Regulation of tax stamps and certificates
(c) In cooperation with the Executive Director of the Alcohol and Tobacco Commission, 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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2020, c. 359, § 1, eff. June 1, 2020; Acts 2020, c. 360, § 1, eff. June 1, 2020.
Formerly Art. 2B, §§ 138, 142; Art. 81, § 435.
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.