Maryland Administrative Code

.06 Access to Machine-Sensible Records. The taxpayer shall provide the Comptroller access to machine-sensible records in one or more of the following manners: A. The taxpayer may arrange to provide the Comptroller, either directly or through a third party, with the hardware, soft…

.07 Taxpayer Responsibility. A taxpayer may contract with a third party to provide custodial or management services of the records. This contract does not relieve the taxpayer of its responsibilities under this chapter.

.08 Alternative Storage Media. A. For purposes of storage and retention, a taxpayer may: (1) Convert hard-copy documents, received or produced in the normal course of business and required to be retained, to microfilm, microfiche, or other storage-only imaging systems; and (2) Af…

.09 Effect On Hard-Copy Record-Keeping Requirements. A. Except as otherwise provided in this chapter, this chapter does not relieve taxpayers of the responsibility to retain hard-copy records that are created or received in the ordinary course of business, as required by existing…

.10 Records Retention—Time Period. Records required to be retained under this chapter shall be preserved for the same time period as all other records are required to be kept for the applicable tax.

.01 Definitions. A. In this chapter, the following terms have the meanings indicated. B. Terms Defined. (1) “Authorized representative” means an attorney, agent, or person designated by a petitioner to represent the petitioner in a petition for a private letter ruling. (2) “Perso…

.02 General. A. A private letter ruling is binding on the Comptroller for a period of 7 years from the date the private letter ruling is issued unless void, modified, or revoked in accordance with the provisions of Regulation .07 of this chapter. B. A private letter ruling is a d…

.03 Petition for Private Letter Ruling. A. A petition for private letter ruling shall be submitted with respect to a specific party and a specific, actual, and prospective transaction or situation. B. A petition for private letter ruling may be submitted by either: (1) A person w…

.04 Requests for Additional Information. A. At any time before a private letter ruling is issued, the Comptroller may request additional information from a petitioner. B. Additional information may include: (1) Statements or other information required by Regulation .03 of this ch…

.05 Withdrawals and Denials of Petitions. A. Petitioner may withdraw the petition for private letter ruling at any time before the private letter ruling is issued. B. Denial of Petition for Private Letter Ruling. The Comptroller may deny a petition for private letter ruling for g…

.06 Issuance and Publication of Private Letter Ruling. A. A private letter ruling shall be issued to the petitioner in writing. B. Publication. (1) The Comptroller shall publish periodically on the Comptroller’s website redacted or anonymized copies of private letter rulings the …

.07 Status of Private Letter Rulings. A. Effect and Non-Appealability. (1) A private letter ruling becomes binding on the Comptroller on the date it is issued. (2) A private letter ruling is binding on the Comptroller for 7 years from the date it is issued, unless the private let…

.01 Method of Tax Payment Applicable to Beer Delivered Into Maryland. A. Prepayment of Beer Tax. Beer may not be consigned into the State of Maryland, unless: (1) The consignor is the holder of a nonresident dealer's permit issued by the Alcohol and Tobacco Commission; (2) The pe…

.02 Repealed.

.03 — .07 Recodified to COMAR 14.23.01.

.08 . Credit or Refund of Taxes Maryland, may not be allowed to any licensee for the sale and delivery of any alcoholic beverage alleged to have been made outside this State unless it shall be proved to the satisfaction of the Comptroller that: A. The sale and delivery was made t…

.09 Recodified to COMAR 14.23.01.

.10 Repealed.

.11 — .22 Recodified to COMAR 14.23.01.

.01 Purchase of Cigarette Tax Stamps. A. The cigarette tax stamps to evidence the tobacco tax imposed by Tax-General Article, §12-102, shall be purchased from the Comptroller. B. Cigarette tax stamps shall be purchased by presenting a requisition to the Comptroller on forms and i…

.02 Cigarette Sales to Out-of-State Vendors. A. A wholesaler or subwholesaler in the State who sells cigarettes to an out-of-State wholesaler or retailer for resale to out-of-State consumers shall: (1) Deliver the cigarettes outside Maryland in the licensee's vehicle; (2) Deliver…

.03 Wholesaler and Subwholesaler Record Requirements. A. Each licensee shall: (1) Take a monthly inventory at the beginning of business on the first day of each month or at the close of business on the last day of each month of all cigarettes on the premises. Any distributor who …

.04 Sales to Armed Forces Exchanges or Commissaries. A. When deliveries of unstamped cigarettes are made to an armed forces exchange or commissary, the person making the delivery shall possess an invoice with the following: (1) Name and address of wholesaler; (2) Name and address…

.05 Cigarette Tax Stamps. A. Purchases, Payments, and Tax Credits. (1) Tax stamps may be purchased for: (a) Cash; (b) Approved credit up to 95 percent of the face amount of the security filed with and approved by the Comptroller as required by Tax-General Article, §13-825, Annota…

.06 Sales to Maryland Subwholesalers for Resale Outside Maryland. A. A wholesaler may deliver unstamped cigarettes to a Maryland subwholesaler only if that subwholesaler has applied for and received permission from the Comptroller to buy unstamped cigarettes for sale outside Mary…

.07 Sample Cigarettes. A. Packages of sample cigarettes, which are to be provided to consumers free of charge, shall be unstamped and prominently identified as “Sample Cigarettes Not for Sale—All Applicable State Taxes Paid”. B. Manufacturers shall supply the Comptroller with a c…

.08 Repealed.

.09 Premium Cigar Ingredients. Premium cigars include those that are made from 100 percent whole tobacco leaves where the filler, binder, and wrapper, are made of all tobacco, and may include adhesives or other materials used to maintain size, texture, or flavor and includes no t…

.01 Tax Returns and Reports. A. Alcoholic Beverage Tax Returns and Reports. (1) Holders of a manufacturer's or a wholesaler's license authorized to sell beer, wine, or liquor, or Class E, F, or G license holders authorized to sell beer, wine, or liquor, or holders of a nonresiden…

.02 Reports of Boards of License Commissioners and County Dispensaries. A. Report of Retail License Activity. (1) Each retail alcoholic beverage license-issuing authority shall file on a monthly basis a report with the Comptroller, on forms provided or approved by the Comptroller…

.01 Licenses. A. Applications for licenses shall be on forms provided by the Comptroller and shall indicate the type and class of license sought, as follows: (1) Dealer: (a) Class “A”, (b) Class “B”, (c) Class “C”, (d) Class “D”, (e) Class “G-Temporary”; (2) Special Fuel Seller; …

.02 Sales to Unlicensed Seller or User. A. Sales of motor fuel shall be made with the motor fuel tax, as applicable, included. B. Exceptions are as follows: (1) Special fuel: (a) When sold and delivered into a storage tank permanently and solely connected to a heating plant, comm…

.03 Motor Fuel Tax Report. 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 f…

.04 Security Requirements. A. All securities shall be in an amount of an even $1,000. B. Cash offered as security shall be converted by the offeror into a banking instrument as specified by and in the manner determined by the Comptroller. C. Dealers that are licensed special fuel…

.05 Filing—Records. A. Except as provided in §B of this regulation, fuel tax returns shall be filed monthly with appropriate remittance on forms prescribed by the Comptroller. If no sales or operations were conducted in any particular reporting period, required returns shall be f…

.06 Sales—Exchanges—Transfers—Exports. A. Arrangements for the transfer of ownership of motor fuel by dealers, special fuel sellers, special fuel users, turbine fuel sellers, and distributors, for future delivery, whether called sales, loans, exchanges, or otherwise, shall be rec…

.07 Requirements for Invoices Used as Proof of Payment of the Tax. A. Except for retail service station invoices, motor fuel invoices shall: (1) Contain the amount of Maryland motor fuel tax charged; or if the tax is not charged, the statement “Maryland motor fuel tax is not incl…

.08 Gains—Losses. A. Stock gains and losses shall be reported on forms and in accordance with instructions provided by the Comptroller. B. Losses or gains shall be established upon products metered or physically inventoried as received in the State. Losses which occur in inventor…

.09 Volumetric and Temperature Adjusted Gallons. A. Licensees Reporting on a Temperature Adjusted Basis. (1) Inventory. If inventory is reported on a temperature adjusted basis (“net”), all receipts shall be reported on that basis. (2) Sales. If inventories and receipts are repor…

.10 Special Fuel Dispensers. A. Retail type special fuel dispensers (pumps) may have a security seal affixed by a State motor fuel agent. B. Whenever a retail type dispenser is used to dispense special fuel and the computer metering device of the dispenser is removed, replaced, o…

.11 Contaminated Product. A. Contaminated products (interface, interface mix, transmix, and products failing to meet State specifications) may not be: (1) Imported, exported, or moved within the State without the written approval of the Comptroller; (2) Commingled and inventoried…

.12 Motor Fuel Consumed by Licensed Dealers. Licensed dealers under normal report procedures may take credit for motor fuel taxes on gallonage for which a refund would be allowed under these regulations, provided that adequate records are available at the time of the audit to sup…

.13 Inventory. A. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall have at their bulk plants, marine terminals, and tank farms, calibration charts for each tank containing motor fuel. These charts shall show the tank number, capacity, dimensions, …

.14 Security of Motor Fuels. A. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall maintain adequate security programs at all storage locations maintained in the State. B. All bulk plants, terminals, and tank farms maintaining storage of motor fuels…

.15 Blending and Injection—Reporting. All authorized dealers, special fuel sellers, and turbine fuel sellers are required to report separately, on appropriate schedules, commingled, casinghead or natural gasoline, benzene, naphtha, heating oil, alcohol, additives, or any other co…

.16 Exemption Certificates. A. Exemption certificates are issued to identify purchasers authorized to acquire tax exempt special fuel from a licensed special fuel seller, or turbine fuel seller. They are issued and applicable only for specific types of fuel and valid only for the…

.17 Racing Fuel. A. Gasoline having an anti-knock index (R + M)/2 of greater than 98 may be considered racing fuel if the manufacturer's specifications have been filed with and approved annually by the Field Enforcement Bureau. B. Racing fuel may not be: (1) Considered a motor fu…

.18 Definitions. For the purpose of the administration of Tax-General Article, §9-319, Annotated Code of Maryland, relating to storage capacity requirements: A. “Control” means having absolute authority and responsibility for all fuels placed into and removed from a given tank or…

.19 Warehousing—Terminalling—Storing for Others. Unlicensed entities that provide motor fuel storage facilities or related services, or both, shall: A. Obtain written permission from the Comptroller before storing motor fuel or providing related services; B. Report monthly on for…

.20 Penalties and Interest. A. Penalties. (1) If a person fails to pay a tax when due, the Comptroller may assess a penalty in an amount not to exceed 10 percent of the tax. (2) If a person fails to file a return when due, the Comptroller may assess a penalty in an amount not to …