§ 9-322. Scope of license and exemption certificate
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 9-322
§ 9-322. Scope of license and exemption certificate
(a) A Class “A” license authorizes the licensee to:
(b)(1) A Class “B” license authorizes the licensee to import into this State gasoline on which the motor fuel tax has not been paid, for personal use or for redistribution.
(c)(1) A Class “C” license authorizes the licensee to:
(d)(1) A Class “D” license authorizes the licensee to acquire, in this State, gasoline on which the motor fuel tax has not been paid from:
(e) A Class “F” license authorizes the licensee to engage, in this State, in the business of a turbine fuel seller.
(f)(1) A Class “G-Temporary” license authorizes the licensee during the term of the federal contract for which the license is issued to:
(g) A Class “S” license authorizes a licensee to engage, in this State, in the business of a special fuel seller.
(h) A Class “U” license authorizes a licensee to engage, in this State, in the business of a special fuel user.
(i) A Class “W” license authorizes a licensee to engage, in this State, in the business of a distributor.
(j) A dealer who holds any class of license because the dealer was licensed before July 1, 1985, has the privileges authorized for that class until the dealer is required to apply for a new license, in accordance with regulations of the Comptroller in effect as of July 1, 1985.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 564, § 2.
Formerly Art. 56, § 140.
MD Code, Tax - General, § 9-322, MD TAX GENERAL § 9-322
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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