1. A. Claims shall be supported by original invoices to be approved for refund. Invoices for fuel delivered into claimant's bulk storage tank shall show:

   1. (1) Actual date of delivery;
   2. (2) Name and address of purchaser;
   3. (3) Name and address of seller preprinted on the invoice;
   4. (4) The amount of motor fuel tax charged;
   5. (5) If tax is not charged, the statement “Maryland Motor Fuel Tax is not included”;
   6. (6) Number of metered gallons purchased, type of fuel, and total cost of fuel; and
   7. (7) Serial or sequential invoice numbers.

2. B. Invoices for fuel purchased through retail dispensers shall show:

   1. (1) Actual date of purchase;
   2. (2) Name and address/location of seller;
   3. (3) Name of purchaser; purchaser's signature shall be accepted on electronically generated invoices;
   4. (4) Number of gallons purchased, type of fuel, and total cost of fuel;
   5. (5) Serial or sequential invoice numbers; time referenced electronically generated retail invoices shall be accepted as serialized.

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Regulation .14 repealed effective November 22, 1982 (9:23 Md.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repealed effective October 8, 1984 (11:20 Md.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Chapter repealed effective August 26, 1985 (12:17 Md.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Regulation .12 repealed effective August 6, 1990 (17:15 Md.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)