Code of Maryland Regulations
Title 03 - COMPTROLLER OF THE TREASURY
Subtitle 03 - MOTOR FUEL TAX
Chapter 03.03.02 - Refund Claim-Motor Fuel Tax
Section 03.03.02.07 - Gallonage Records
Universal Citation: MD Code Reg 03.03.02.07
Current through Register Vol. 52, No. 6, March 21, 2025
A. Refund claimants for a motor fuel tax shall maintain an accurate record of metered gallons used for highway as well as for non-highway purposes.
B. Refund claimants for aviation fuel tax shall maintain an accurate record of metered gallons used in taxable and nontaxable modes of operation.
C. Refund claim information shall be reported on forms prescribed by the Comptroller.
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