Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 03. MOTOR FUEL TAX |
Chapter 03.03.02. Refund Claim—Motor Fuel Tax |
Sec. 03.03.02.07. Gallonage Records
Latest version.
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A. Refund claimants for a motor fuel tax shall maintain an accurate record of metered gallons used for highway as well as for non-highway purposes.
B. Refund claimants for aviation fuel tax shall maintain an accurate record of metered gallons used in taxable and nontaxable modes of operation.
C. Refund claim information shall be reported on forms prescribed by the Comptroller.