Home Table of Contents

§ 11-410. Marinas selling dyed diesel fuel

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2012

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 4. Tax Collection (Refs & Annos)
Effective: July 1, 2012
MD Code, Tax - General, § 11-410
§ 11-410. Marinas selling dyed diesel fuel
Currentness
A marina that sells dyed diesel fuel, as defined in § 11-104(h) of this title:
(1) shall pay the sales and use tax to the Comptroller; and
(2) may not collect the sales and use tax from the buyer as a separately stated item.

Credits

Added by Acts 2012, c. 237, § 1, eff. July 1, 2012; Acts 2012, c. 238, § 1, eff. July 1, 2012.
MD Code, Tax - General, § 11-410, MD TAX GENERAL § 11-410
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document