Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 03. MOTOR FUEL TAX |
Chapter 03.03.01. Motor Fuel License and Tax |
Sec. 03.03.01.12. Motor Fuel Consumed by Licensed Dealers
Latest version.
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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.