1. (a) The Comptroller shall design the license form required for:

   1. (1) the motor fuel tax laws; and
   2. (2) the sales and use tax laws.

2. (b) The Comptroller:

   1. (1) shall determine:

      1. (i) the design of tax stamps or certificates required for the alcoholic beverage tax and for the tobacco tax; and
      2. (ii) the form of any other evidence of tax payment; and

   2. (2) may adopt any other method or device that the Comptroller considers necessary to:

      1. (i) prevent fraud or evasion of the alcoholic beverage tax; or
      2. (ii) comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency.

3. (c) In cooperation with the Executive Director, the Comptroller:

   1. (1) shall provide tax stamps or certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and

   2. (2) may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that:

      1. (i) limit excessive disbursement of tax stamps and certificates; and
      2. (ii) require proof of need for tax stamps and certificates.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2020, c. 359, § 1, eff. June 1, 2020; Acts 2020, c. 360, § 1, eff. June 1, 2020; Acts 2023, c. 450, § 1, eff. July 1, 2023.

Formerly Art. 2B, §§ 138, 142; Art. 81, § 435.