Code of Maryland Regulations Title 03 — Comptroller

COMAR 03.03.02.02 — § 2 Claims Supported by Original Invoices.

.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.
Cross References
03.03.02.04A
03.03.02.08A
03.03.02.12B(1)

Cross References
03.03.02.04A

03.03.02.08A

03.03.02.12B(1)

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