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§ 9-337. License required to engage in motor fuel business activities

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, § 9-337
§ 9-337. License required to engage in motor fuel business activities
Currentness
In general
(a) A person may not engage in the business of a dealer, a distributor, a special fuel seller, a special fuel user, or a turbine fuel seller without a license issued by the Comptroller under this subtitle.
Receipt of motor fuel
(b) A dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller may not receive motor fuel without a license issued by the Comptroller under this subtitle.
Transfers of motor fuel
(c) A person may not transfer motor fuel on which motor fuel tax is due and has not been paid to a person who does not hold a license or exemption certificate issued by the Comptroller under this subtitle.

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, § 9-337, MD TAX GENERAL § 9-337
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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