Md. Code Regs. 03.03.01.12 - Motor Fuel Consumed by Licensed Dealers
Licensed dealers under normal report procedures may take credit for motor fuel taxes on gallonage for which a refund would be allowed under these regulations, provided that adequate records are available at the time of the audit to support the refund credits.
Notes
Regulations .12 adopted effective August 26, 1985 (12:17 Md. R. 1698)
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