§ 2-105. Licenses; evidence of tax payment

   (a) Licenses. -- The Comptroller shall design the license form required for:

   (1) the motor fuel tax laws; and

   (2) the sales and use tax laws.

(b) Evidence of tax payment. -- The Comptroller:

   (1) shall determine:

      (i) the design of tax stamps and certificates required for the alcoholic beverage tax and for the tobacco tax; and

      (ii) the form of any other evidence of tax payment; and

   (2) may adopt any other method or device that the Comptroller considers necessary to:

      (i) prevent fraud or evasion of the alcoholic beverage tax; or

      (ii) comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency.

(c) Regulating tax stamps and certificates. -- The Comptroller:

   (1) shall provide tax stamps and certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and

   (2) may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that:

      (i) limit excessive disbursement of tax stamps and certificates; and

      (ii) require proof of need for tax stamps and certificates.

HISTORY: An. Code 1957, art. 2B, § 138, 142, art. 81, § 435; 1988, ch. 2, § 1.