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§ 2-105. License forms, tax stamps, and certificates

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 1. General Duties (Refs & Annos)
Effective: July 1, 2023
MD Code, Tax - General, § 2-105
§ 2-105. License forms, tax stamps, and certificates
License forms
(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
(b) The Comptroller:
(1) shall determine:
(i) the design of tax stamps or 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, the Comptroller:
(1) shall provide tax stamps or 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; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 2B, §§ 138, 142; Art. 81, § 435.
MD Code, Tax - General, § 2-105, MD TAX GENERAL § 2-105
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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