Md. Code Regs. 03.03.02.07

Current through Register Vol. 52, No. 1, January 10, 2025

Section 03.03.02.07 - Gallonage Records

A. Refund claimants for a motor fuel tax shall maintain an accurate record of metered gallons used for highway as well as for non-highway purposes.

B. Refund claimants for aviation fuel tax shall maintain an accurate record of metered gallons used in taxable and nontaxable modes of operation.

C. Refund claim information shall be reported on forms prescribed by the Comptroller.

Md. Code Regs. 03.03.02.07

Regulations .07 amended effective November 22, 1982 (9:23 Md. R. 2255)
Regulations .07 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)