Any person who willfully and knowingly makes a false statement, orally or in writing, in the form of a receipt for the sale of motor fuel for the purposes of obtaining or attempting to obtain or to assist any other person, partnership, or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this subtitle will be notified to the effect that all permits and registrations have been revoked.

Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

Effective date: June 1, 1974

Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)

Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)

Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)

Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)

Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)

Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)

Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)

Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)

Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)

Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)

Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)

Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)

Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)

Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)

Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)

Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)

Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)

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

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

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

Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)

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

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

Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)

Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)

Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)

Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)

Chapter revised effective January 14, 1999 (26:1 Md. R. 20)

Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)

Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)

Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)

Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)

Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)

Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)

Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)