Code of Maryland Regulations Title 03 — Comptroller
COMAR 03.03.02.09 — § 9 Disallowed Invoices.
.09 Disallowed Invoices.
The following shall be disallowed:
A.
Purchase invoices prepared by a claimant when the claimant operates the fuel dispenser (pump); and
B.
Claims filed in the absence of satisfactory records for auditing purposes whenever the seller does not prepare an actual invoice at the time of sale.
Source: official text