COMAR 03.03.03.11 — § 11 Reporting Fuel Movements.

.11 Reporting Fuel Movements.
A.
A registered petroleum transporter who is also a common or contract carrier shall report all intrastate and interstate movements of motor fuel monthly in a format prescribed by the Comptroller.
B.
A registered petroleum transporter who is not a common or contract carrier shall report movements of motor fuel upon the request of and on forms provided by the Comptroller.