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03.08.01.00.htm 03.08.01.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 08 TIRE RECYCLING FEE Chapter 01 General Regulations Authority: Environment Article, §9-228, Annotated Code of Maryland
03.08.01.01.htm 03.08.01.01. 01 Definitions.. A. For purposes of the tire recycling fee, the following terms have the meaning indicated.. B. Terms Defined.. 1) "Tire" means a continuous rubber or similar material or synthetic material which is pneumatically designed or intended to cover or encircle a wheel which is manufactured for use on any:a) Motor vehicle as defined in Tax-General Article, § 9-101(f) Annotated Code of Maryland;.
03.08.01.02.htm 03.08.01.02. 02 Tire Wholesaler Certificate.. A. A tire dealer does not pay the tire recycling fees on tires sold to a tire wholesaler. If a tire dealer does not know, or cannot ascertain, whether a buyer is a tire wholesaler, the tire dealer should request a written statement from the buyer certifying that the buyer is a tire wholesaler.B. Form of Certificate. A particular form for the certificate is not required, but it shall:. 1) Set forth the buyer's name and address;.
03.08.01.03.htm 03.08.01.03. 03 Records.. A. A seller of new tires in the State is required to keep, for a period of 4 years, unless permission is obtained from the Comptroller to destroy the records after a shorter period of time, all records in connection with the sale of new tires in the State.B. The records shall be adequate to distinguish a first sale of a new tire in the State by a tire dealer from all other sales of new tires in the State. This requires keeping all invoices, bills of la
03.08.01.04.htm 03.08.01.04. 04 Returns.. A. Filing Requirements. A person who is responsible for paying the tire recycling fee on tires sold during the course of a month shall file with the Comptroller a report of those sales, accompanied by payment of the tire recycling fee, by the 21st day of the succeeding calendar month.B. Filing Basis.. 1) If the Comptroller determines from an application for a tire recycling fee account, previous reporting history, or through audit that a person subj
03.08.01.05.htm 03.08.01.05. 05 Appeals.. A person may appeal an assessment by applying for a hearing. The hearing process is governed by COMAR 03.01.01.04.
03.08.01.9999.htm 03.08.01.9999. Administrative History Effective date: March 30, 1992 (19:6 Md. R. 670). Regulation .05 repealed and new Regulation .05 adopted effective January 14, 1999 (26:1 Md. R. 22). Regulation .06 repealed effective January 14, 1999 (26:1 Md. R. 22).
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