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. 03.03.02.09. Disallowed Invoices
Latest version.
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The following shall be disallowed:
A. Purchase invoices prepared by a claimant when the claimant operates the fuel dispenser (pump); and
B. Claims filed in the absence of satisfactory records for auditing purposes whenever the seller does not prepare an actual invoice at the time of sale.