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Code of Maryland Regulations
Title 03
§ 03
Chapter 01
Md. Code Regs. 03.03.01
Motor Fuel License and Tax
Effective May 16, 2022
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.01
Licenses.
.02
Sales to Unlicensed Seller or User.
.03
Motor Fuel Tax Report.
.04
Security Requirements.
.05
Filing—Records.
.06
Sales—Exchanges—Transfers—Exports.
.07
Requirements for Invoices Used as Proof of Payment of the Tax.
.08
Gains—Losses.
.09
Volumetric and Temperature Adjusted Gallons.
.10
Special Fuel Dispensers.
.11
Contaminated Product.
.12
Motor Fuel Consumed by Licensed Dealers.
.13
Inventory.
.14
Security of Motor Fuels.
.15
Blending and Injection—Reporting.
.16
Exemption Certificates.
.17
Racing Fuel.
.18
Definitions.
.19
Warehousing—Terminalling—Storing for Others.
.20
Penalties and Interest.
.21
Appeals—Hearing.