Claims for the refund of motor fuel tax shall be made on forms required by the Comptroller and verified by the affidavit of the claimant or an officer if the claimant is a corporation.

Authority: Tax-General Article, §2-103, Annotated Code of Maryland

Effective date: April 1, 1973

Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective

November 22, 1982 (9:23 Md. R. 2255)

Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984

(11:20 Md. R. 1740)

Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)

Regulation .17 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repealed effective October 8, 1984 (11:20 Md.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Chapter repealed effective August 26, 1985 (12:17 Md.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. 1699)

Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)

Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)

Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)

Chapter revised effective January 23, 1989 (16:1 Md. R. 66)

Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.

1703)

Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)

Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)

Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)

Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)

Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)

Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)

Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)