# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 1. General Duties

#### Section 2-105

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)