(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.
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