§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.