§ 10-323.1. Reports by motor fuel distributors of sales exempt from motor fuel tax

Latest version.

(a) Required. -- Every motor fuel distributor required to be registered under this subtitle shall report the volume of sales, for each type of motor fuel sold in this State, made to end users that are exempt from the motor fuel tax.

(b) Frequency of reports. -- Reporting shall be on a frequency established by the Comptroller through regulations, but may not be more frequent than once per calendar month.

(c) Forms. -- Reporting shall be on forms furnished by the Comptroller.

(d) Time for filing. -- Completed reports shall be forwarded to and be received by the Comptroller within 15 calendar days of the end of the report period.

HISTORY: 1992, 1st Sp. Sess., ch. 3, § 1.

                    
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