Maryland Code, TAX – GENERAL 2-105
Terms Used In Maryland Code, TAX - GENERAL 2-105
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fraud: Intentional deception resulting in injury to another.
- including: means includes or including by way of illustration and not by way of limitation. See
(1) the motor fuel tax laws; and
(2) the sales and use tax laws.
(b) The Comptroller:
(1) shall determine:
(i) the design of tax stamps and certificates required for the alcoholic beverage tax and for the tobacco tax; and
(ii) the form of any other evidence of tax payment; and
(2) may adopt any other method or device that the Comptroller considers necessary to:
(i) prevent fraud or evasion of the alcoholic beverage tax; or
(ii) comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency.
(c) In cooperation with the Executive Director of the Alcohol and Tobacco Commission, the Comptroller:
(1) shall provide tax stamps and certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and
(2) may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that:
(i) limit excessive disbursement of tax stamps and certificates; and
(ii) require proof of need for tax stamps and certificates.