§ 2–105
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 2-105 (2026)
Title 2. Administration by Comptroller
Subtitle 1. General Duties
§ 2–105LinkCopy Citation
(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 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.
(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.