.08 Credit or Refund of Taxes.

Credit for, or refund of, alcoholic beverage taxes imposed by Tax-General Article, 5-102 and 5-105, Annotated Code of Maryland, may not be allowed to any licensee for the sale and delivery of any alcoholic beverage alleged to have been made outside this State unless it shall be proved to the satisfaction of the Comptroller that:

A. The sale and delivery was made to a person, firm, or corporation authorized to receive the alcoholic beverages under the laws of the jurisdiction in which ultimate delivery of them was made.

B. Delivery.

(1) The licensee is obligated to and delivers the alcoholic beverages to a licensed common carrier for transportation outside this State to the authorized purchaser;

(2) The delivery to the regular place of business of the authorized purchaser actually is made by a vehicle owned by the licensee and regularly used by the licensee in the conduct of business; or

(3) The delivery is made by contract carrier, previously approved by the Comptroller, to the regular place of business of the authorized purchaser.