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. 03.03.02.10. Refunds—Tank Leaks
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A. A claimant shall notify the Comptroller immediately upon discovery of a leak or suspected leak and immediately implement the following procedure:
(1) Determine physical inventory using gauge sticks;
(2) Maintain daily meter readings of all pumps;
(3) Maintain daily gauge stick readings of all tanks;
(4) Maintain gauge stick readings before and after each tank receipt; and
(5) Provide a copy of the credit memorandum from a supplier or casualty underwriter, or an affidavit to the fact that one or both have rejected any claim or part of a claim.
B. If, after this procedure is followed and it cannot be established that a leak exists, the suspected tank shall be tested by a procedure normal and acceptable to the petroleum industry, and evidence of the test results filed with the Comptroller, before a refund will be considered.