Maryland Statutes
Subtitle 1 - General Duties
Section 2-105 - Licenses; Evidence of Tax Payment

(a)    The Comptroller shall design the license form required for:
        (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.