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§ 9-327. Exemption requirements

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 9. Fuel Taxes (Refs & Annos)
Subtitle 3. Motor Fuel Tax (Refs & Annos)
Part IV. Licensing of Dealers, Distributors, and Special Fuel Sellers and Users (Refs & Annos)
MD Code, Tax - General, § 9-327
§ 9-327. Exemption requirements
Currentness
In general
(a) To obtain an exemption under § 9-303(a), (b), or (c) of this subtitle, a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall complete and submit any certificates and reports that the Comptroller requires, by regulation.
Change of use of special fuel
(b) If the holder of an exemption certificate changes the use of any special fuel obtained under that certificate to a taxable use, the holder shall give the Comptroller written notice of the change within 5 days after the first change.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 564, § 2.
Formerly Art. 56, §§ 140, 150, 151.
MD Code, Tax - General, § 9-327, MD TAX GENERAL § 9-327
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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