Md. Code Regs. 03.03.02.02

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.03.02.02 - Claims Supported by Original Invoices

A. Claims shall be supported by original invoices to be approved for refund. Invoices for fuel delivered into claimant's bulk storage tank shall show:

(1) Actual date of delivery;

(2) Name and address of purchaser;

(3) Name and address of seller preprinted on the invoice;

(4) The amount of motor fuel tax charged;

(5) If tax is not charged, the statement "Maryland Motor Fuel Tax is not included";

(6) Number of metered gallons purchased, type of fuel, and total cost of fuel; and

(7) Serial or sequential invoice numbers.

B. Invoices for fuel purchased through retail dispensers shall show:

(1) Actual date of purchase;

(2) Name and address/location of seller;

(3) Name of purchaser; purchaser's signature shall be accepted on electronically generated invoices;

(4) Number of gallons purchased, type of fuel, and total cost of fuel;

(5) Serial or sequential invoice numbers; time referenced electronically generated retail invoices shall be accepted as serialized.

Md. Code Regs. 03.03.02.02

Regulations .02D amended effective November 22, 1982 (9:23 Md. R. 2255)
Regulations .02 amended effective October 8, 1984 (11:20 Md. R. 1740)
Regulations .02 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Regulations .02 amended effective September 28, 1992 (19:19 Md. R. 1703)