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. 03.03.01.19. Warehousing—Terminalling—Storing for Others
Latest version.
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Unlicensed entities that provide motor fuel storage facilities or related services, or both, shall:
A. Obtain written permission from the Comptroller before storing motor fuel or providing related services;
B. Report monthly on forms provided by the Comptroller; and
C. Provide a reconciliation of ownership of each product, monthly, to each owner maintaining an inventory at that facility.