Md. Code Regs. 03.03.01.12

Current through Register Vol. 51, No. 24, December 2, 2024
Section 03.03.01.12 - Motor Fuel Consumed by Licensed Dealers

Licensed dealers under normal report procedures may take credit for motor fuel taxes on gallonage for which a refund would be allowed under these regulations, provided that adequate records are available at the time of the audit to support the refund credits.

Md. Code Regs. 03.03.01.12

Regulations .12A, C amended effective November 22, 1982 (9:23 Md. R. 2255)
Regulations .12 adopted effective August 26, 1985 (12:17 Md. R. 1698)