Ch. 2

LAWS OF MARYLAND

Also in subsection (b) of this section, the reference
to forms "used to administer the federal income tax
laws" is substituted for the former reference to forms
"utilized by the federal government" to clarify which
federal forms are referenced.

Also in subsection (b) of this section, the former
words "its application" are deleted since those words,
which referred to a subtitle or federal act, are
included in the broad reference to laws.

In subsection (c) of this section, the phrase "from
the date the return is filed" is added for clarity.

As to specific application forms, records, reports,
returns, or other forms required to be filed with the
Comptroller, see each title of this article.

Defined terms: "Comptroller" § 1-101

"Income tax" § 1-101 "Sales and use tax" § 1-101

2-105. LICENSES; EVIDENCE OF TAX PAYMENT.

(A)  LICENSES.

THE COMPTROLLER SHALL DESIGN THE LICENSE FORM REQUIRED FOR:

(1)  THE MOTOR FUEL TAX LAWS; AND.

(2)  THE SALES AND USE TAX LAWS.

(B)  EVIDENCE OF TAX PAYMENT.
THE COMPTROLLER:

(1)  SHALL DETERMINE:

(I)  THE DESIGN OF TAX STAMPS AND 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)  REGULATING TAX STAMPS AND CERTIFICATES.

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