Each petroleum transporter required by regulation to report to the Comptroller shall: (1) report monthly on the form required by the Comptroller all motor fuel that the petroleum transporter imports into or exports from the State; (2) keep for 2 years a record of each interstate and each intrastate shipment of motor fuel; (3) on request, provide these records to the Comptroller; and (4) report immediately to the Comptroller the loss of any motor fuel, unless the loss is due to: (i) temperature correction; or (ii) a spill that is reported to another State unit.
Maryland Legal Code