{"data":{"id":"us-md/md.-code-tax-general-2-105","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 2–105","heading":"","body":"(a) The Comptroller shall design the license form required for:\n(1) the motor fuel tax laws; and\n(2) the sales and use tax laws.\n(b) The Comptroller:\n(1) shall determine:\n(i) the design of tax stamps or certificates required for the alcoholic beverage tax and for the tobacco tax; and\n(ii) the form of any other evidence of tax payment; and\n(2) may adopt any other method or device that the Comptroller considers necessary to:\n(i) prevent fraud or evasion of the alcoholic beverage tax; or\n(ii) comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency.\n(c) In cooperation with the Executive Director, the Comptroller:\n(1) shall provide tax stamps or certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and\n(2) may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that:\n(i) limit excessive disbursement of tax stamps and certificates; and\n(ii) require proof of need for tax stamps and certificates.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=2-105","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"1a9c8fd2e69868b98f2fb900bf58dd11f30154bd64de63917190668f29516dea","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-2-104","next":"us-md/md.-code-tax-general-2-106"},"notice":"GroundRules: Original legal text. Not legal advice."}