Md. Code Regs. 03.03.01.07

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.03.01.07 - 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 included";

(2) Contain the date of delivery;

(3) Contain the name and address of purchaser;

(4) Contain the name and address of seller pre-printed on the invoice;

(5) Contain the number of gallons;

(6) Be serially or sequentially numbered; and

(7) Contain the trade name and type of fuel.

B. Retail service station invoices shall include the statement "The seller certifies that the motor fuel tax will be paid as required by law."

Md. Code Regs. 03.03.01.07

Regulations .07C, E, F amended effective November 22, 1982 (9:23 Md. R. 2255)
Regulations .07F amended effective October 8, 1984 (11:20 Md. R. 1740)
Regulations .07, and .13C amended, and .03G adopted effective October 8, 1984 (11:20 Md. R. 1740)
Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Regulations .07 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)