§ 9-301. Definitions
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 9-301
§ 9-301. Definitions
(b)(1) “Blend” means to mix together any combination of:
(e)(1) “Engage in the business of a dealer” means to:
(f) “Engage in the business of a distributor” means to buy for resale motor fuel on which the motor fuel tax has been paid from a licensed dealer, licensed special fuel seller, licensed special fuel user, or licensed turbine fuel seller.
(g)(1) “Engage in the business of a special fuel seller” means, with respect to special fuel other than turbine fuel, to:
(h) “Engage in the business of a special fuel user” means to:
(i)(1) “Engage in the business of a turbine fuel seller” means to:
(j) “License” means a license issued by the Comptroller under this subtitle to engage in the business of a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller.
(k) “Licensed dealer” means a person who is licensed to engage in the business of a dealer.
(l) “Licensed distributor” means a person who is licensed to engage in the business of a distributor.
(m) “Licensed special fuel seller” means a person who is licensed to engage in the business of a special fuel seller.
(n) “Licensed special fuel user” means a person who is licensed to engage in the business of a special fuel user.
(o) “Licensed turbine fuel seller” means a person who is licensed to engage in the business of a turbine fuel seller.
(p) “Marina” means a person who maintains a place of business where motor fuel is sold primarily to vessels.
(q) “Refine” means to make crude oil into gasoline or special fuel by changing the physical or chemical characteristics of the crude oil.
(r) “Retail service station dealer” means a person who operates a retail place of business where motor fuel is sold and delivered into the fuel supply tanks of motor vehicles.
(s)(1) “Special fuel seller” means a person who engages in the business of a special fuel seller.
(t)(1) “Special fuel user” means a person who engages in the business of a special fuel user.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 564, § 2; Acts 1992, c. 4, § 3.
MD Code, Tax - General, § 9-301, MD TAX GENERAL § 9-301
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.
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