# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 02 — Alcohol and Tobacco Tax

### Chapter 01 — Alcoholic Beverages

#### Regulation .08 . Credit or Refund of Taxes

*COMAR 03.02.01.08*

Maryland, may not be allowed to any licensee for the sale and delivery of any alcoholic beverage alleged to have been made

outside this State unless it shall be proved to the satisfaction of the Comptroller that:

A. The sale and delivery was made to a person, firm, or corporation authorized to receive the alcoholic beverages under the

B. Delivery.

  (1) The licensee is obligated to and delivers the alcoholic beverages to a licensed common carrier for transportation outside this State to the authorized purchaser;

  (2) The delivery to the regular place of business of the authorized purchaser actually is made by a vehicle owned by the licensee and regularly used by the licensee in the conduct of business; or

  (3) The delivery is made by contract carrier, previously approved by the Comptroller, to the regular place of business of the authorized purchaser.