§ 2-105

# (a)

The Comptroller shall design the license form required for:

(1) the motor fuel tax laws; and

(2) the sales and use tax laws.

# (b)

The Comptroller:

# (1)

shall determine:

(i) the design of tax stamps or certificates required for the alcoholic beverage tax and for the tobacco tax; and

(ii) the form of any other evidence of tax payment; and

# (2)

may adopt any other method or device that the Comptroller considers necessary to:

(i) prevent fraud or evasion of the alcoholic beverage tax; or

(ii) comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency.

# (c)

In cooperation with the Executive Director, the Comptroller:

# (1)

shall provide tax stamps or certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and

# (2)

may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that:

(i) limit excessive disbursement of tax stamps and certificates; and

(ii) require proof of need for tax stamps and certificates.