Md. Code Regs. 03.03.05.31

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

Section 03.03.05.31 - Report-Tax-Free Sales to End Users

A. A motor fuel seller registered under Business Regulation Article, Title 10, Annotated Code of Maryland, shall report the volume of sales for each type of motor fuel sold to end users in the State exclusive of the motor fuel tax. Tax-free sales to a reseller are not to be included in this report.

B. A report shall be filed for each fiscal year ending June 30. A completed annual report shall be forwarded to and received by the Comptroller by July 15.

C. The Comptroller shall furnish the report form.

Md. Code Regs. 03.03.05.31

Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Regulations .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722); amended effective 49:10 Md. R. 562, eff. 5/16/2022