<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".08" citation="COMAR 03.02.01.08" title_num="03" subtitle_num="02" chapter_num="01" heading=". Credit or Refund of Taxes">
  <text>Maryland, may not be allowed to any licensee for the sale and delivery of any alcoholic beverage alleged to have been made</text>
  <text>outside this State unless it shall be proved to the satisfaction of the Comptroller that:</text>
  <paragraph num="A.">
    <text>The sale and delivery was made to a person, firm, or corporation authorized to receive the alcoholic beverages under the</text>
  </paragraph>
  <paragraph num="B.">
    <text>Delivery.</text>
    <paragraph num="(1)">
      <text>The licensee is obligated to and delivers the alcoholic beverages to a licensed common carrier for transportation outside this State to the authorized purchaser;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>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</text>
    </paragraph>
    <paragraph num="(3)">
      <text>The delivery is made by contract carrier, previously approved by the Comptroller, to the regular place of business of the authorized purchaser.</text>
    </paragraph>
  </paragraph>
</regulation>