WILLIAM DONALD SCHAEFER, Governor

Ch. 2

THE COMPTROLLER:

(1)  SHALL PROVIDE TAX. STAMPS AND 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.

REVISOR'S NOTE: Subsection (a) of this section is new
language added to state expressly that the Comptroller
is required to determine the form of the motor fuel
tax licenses and the sales and use tax licenses.

Subsection (b)(1)(i) of this section is new language
derived without substantive change from the second
sentence of former Art. 81, § 435 and, as it related
to determining the form of and regulating evidence of
tax payment, the first clause of the first sentence of
former Art. 2B, § 138.

Subsection (b)(l)(ii) of this section is new language
added to state expressly that which only was implied
in the former law -- i.e., the Comptroller determines
the form of other evidence of payment.

Subsection (b)(2) of this section is new language
derived without substantive change from the first
sentence of former Art. 2B, § 138, as it related to
determining stamps and certificates, and the third and
fourth clauses of the fourth sentence.

Subsection (c) of this section is new language derived
without substantive change from the sixth sentence of
former Art. 2B, § 142(c) and, as it related to
furnishing stamps and certificates, the first sentence
of § 138.

Subsection (c) of this section is revised to apply to
the tax stamp for the tobacco tax as well as the
alcoholic beverage tax.

Defined terms: "Comptroller" § 1-101
"Alcoholic beverage tax" § 1-101
"Motor fuel tax" § 1-101
"Sales and use tax" § 1-101
"Tobacco tax" § 1-101

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