COMAR 03.03.05.30 — § 30 Reporting of End-of-Month Inventories.

.30 Reporting of End-of-Month Inventories.
A.
Who Shall Report. Each person maintaining fixed bulk storage in Maryland for resale or redistribution (retail service stations are exempt), shall file an inventory report when required by the Comptroller.
B.
What to Report. The report shall state the exact location and the amount in gallons of the month-end inventory of gasoline, kerosene, No. 1-D diesel fuel, No. 2-D diesel fuel, No. 1 fuel oil, No. 2 fuel oil, and propane (LPG). Inventories not physically located in Maryland may not be reported.
C.
How to Report.
(1)
Each person required to file an inventory report shall file the report on forms provided by the Bureau.
(2)
All inventories shall be reported in actual physical gallons. Book inventories are not acceptable.
(3)
A report shall be filed regardless of whether there is end-of-month inventory. If there is no end-of-month inventory, the report shall so state.
D.
When and Where to File a Report. An inventory report shall be received by the Comptroller within 5 working days following the end of the month for which inventory is being reported. If the report is mailed, it shall be postmarked within 3 days following the end of the month. This report is in addition to any other report required by the Comptroller.