Md. Code Regs. 03.03.01.03
All dealers, special fuel users, special fuel sellers, and turbine fuel sellers shall provide the name and address of the person or persons responsible for preparing the applicable tax report. This person shall provide all information requested in the following areas:
Authority: Tax-General Article, §2-103, Annotated Code of Maryland
Effective date: April 1, 1973
Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
.14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Regulations .02, .07F, and .13C amended, and .03G adopted
effective October 8, 1984 (11:20 Md. R. 1740)
Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Regulation .21 adopted as an emergency provision effective May 21,
1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
(Emergency provisions are temporary and not printed in COMAR)
Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
adopted effective September 28, 1992 (19:19 Md. R. 1703)
Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)