(a) Every motor fuel distributor required to be registered under this subtitle shall report the volume of sales, for each type of motor fuel sold in this State, made to end users that are exempt from the motor fuel tax.
(b) Reporting shall be on a frequency established by the Comptroller through regulations, but may not be more frequent than once per calendar month.
(c) Reporting shall be on forms furnished by the Comptroller.
(d) Completed reports shall be forwarded to and be received by the Comptroller within 15 calendar days of the end of the report period.
Structure Maryland Statutes
Title 10 - Motor Fuel and Lubricants
Subtitle 3 - Inspection and Sale of Motor Fuel
Section 10-302 - Motor Fuel Subject to Inspection and Analysis
Section 10-303 - Registration Required Before Sale or Storage of Motor Fuel
Section 10-304 - Registration of Certain Retail Service Station Dealers Prohibited
Section 10-304.1 - Sale of Motor Fuel Below Cost Prohibited
Section 10-305 - Submission of Refinery Specifications by Importers
Section 10-306 - Approval of Terminal and Exchange Agreements Required
Section 10-307 - Specifications Confidential
Section 10-308 - Introduction of Additives Into Gasoline
Section 10-309 - Introduction of Additives Into Special Fuel
Section 10-310 - Authorization for Sale of Substitutes or Improvers
Section 10-311 - Operation of Station
Section 10-311.1 - Contract Between Producer or Refiner and Station Dealer
Section 10-312 - Duties of Suppliers to Retail Dealers
Section 10-313 - Contractual Relationship Between Supplier and Retail Dealer
Section 10-314 - Supplier to Meet Specifications
Section 10-315 - Advertising Signs
Section 10-316 - Stop Sale Notice
Section 10-317 - Suspension or Revocation of Registration
Section 10-318 - Suit by Retail Dealer
Section 10-319 - Delivery of Gasoline and Special Fuel in Same Container
Section 10-320 - Refueling Service for Disabled Drivers
Section 10-321 - Lead Additive Prohibited
Section 10-321.1 - Selling of Hydrogen From Natural Gas Reforming as Motor Fuel Prohibited.
Section 10-322 - Commingling Gasoline Prohibited
Section 10-323 - Adulteration and Commingling of Fuels Prohibited
Section 10-323.1 - Reports by Motor Fuel Distributors of Sales Exempt From Motor Fuel Tax