Md. Code, Tax - General § 2-105
Md. Code, Tax - General § 2-105
in effect(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=2-105&enactments=falseFetched: 10/17/2026