COMAR 03.03.05.31 — § 31 Report—Tax-Free Sales to End Users.

.31 Report—Tax-Free Sales to End Users.
A.
A motor fuel seller registered under
Business Regulation Article, Title 10, Annotated Code of Maryland
, shall report the volume of sales for each type of motor fuel sold to end users in the State exclusive of the motor fuel tax. Tax-free sales to a reseller are not to be included in this report.
B.
A report shall be filed for each fiscal year ending June 30. A completed annual report shall be forwarded to and received by the Comptroller by July 15.
C.
The Comptroller shall furnish the report form.