Section 2-105 - Licenses; evidence of tax payment(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.Amended by 2023 Md. Laws, Ch. 450, Sec. 1, eff. 7/1/2023.Amended by 2020 Md. Laws, Ch. 360, Sec. 1, eff. 6/1/2020.Amended by 2020 Md. Laws, Ch. 359, Sec. 1, eff. 6/1/2020.