Sec. 03.03.05.31. Report—Tax-Free Sales to End Users

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A. A motor fuel seller registered under Business Regulation Article, Title 10, Annotated Code of Maryland, shall report the volume of sales for each type of motor fuel sold to end users in the State exclusive of the motor fuel tax. Tax-free sales to a reseller are not to be included in this report.

B. A report shall be filed for each fiscal year ending June 30. A completed annual report shall be forwarded to and received by the Bureau by July 15.

C. The Bureau shall furnish the report form.

                    
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