Md. Code Regs. tit. 03, subtit. 03, ch. 03.03.01 - Motor Fuel License and Tax

  1. § 03.03.01.01 - Licenses
  2. § 03.03.01.02 - Sales to Unlicensed Seller or User
  3. § 03.03.01.03 - Motor Fuel Tax Report
  4. § 03.03.01.04 - Security Requirements
  5. § 03.03.01.05 - Filing-Records
  6. § 03.03.01.06 - Sales-Exchanges-Transfers-Exports
  7. § 03.03.01.07 - Requirements for Invoices Used as Proof of Payment of the Tax
  8. § 03.03.01.08 - Gains-Losses
  9. § 03.03.01.09 - Volumetric and Temperature Adjusted Gallons
  10. § 03.03.01.10 - Special Fuel Dispensers
  11. § 03.03.01.11 - Contaminated Product
  12. § 03.03.01.12 - Motor Fuel Consumed by Licensed Dealers
  13. § 03.03.01.13 - Inventory
  14. § 03.03.01.14 - Security of Motor Fuels
  15. § 03.03.01.15 - Blending and Injection-Reporting
  16. § 03.03.01.16 - Exemption Certificates
  17. § 03.03.01.17 - Racing Fuel
  18. § 03.03.01.18 - Definitions
  19. § 03.03.01.19 - Warehousing-Terminalling-Storing for Others
  20. § 03.03.01.20 - Penalties and Interest
  21. § 03.03.01.21 - Appeals-Hearing

Notes

Md. Code Regs. tit. 03, subtit. 03, ch. 03.03.01
Effective date: April 1, 1973
Regulations .01-.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C; .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Regulations .02, .07F, and .13C amended, and .03G adopted effective October 8, 1984 (11:20 Md. R. 1740)
Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Regulation .18 adopted effective November 22, 1982 (9:23 Md. R. 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
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Regulations .01-.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Regulation .21 adopted as an emergency provision effective May 21, 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987 (Emergency provisions are temporary and not printed in COMAR)
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Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
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Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Regulations .01, .02, .04-.06, and .17 amended, and new Regulation .21 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Regulation .13, .16 and .17 amended effective May 16, 2022 (49:10 Md. R. 562)

Authority: Tax-General Article, § 2-103, Annotated Code of Maryland

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