Section 9-333 – Request for Voluntary Cancellation
A licensee may request in writing that the Comptroller cancel a license held by the licensee. The Comptroller shall notify the licensee in writing of the decision on the request. If the request is granted, the cancellation takes effect on the last day of the month in which the request is received.
Section 9-334 – Nondischarge of Liability
The revocation or cancellation of a license under this subtitle does not discharge a person from a duty or liability imposed by law on that person before the revocation or cancellation takes effect.
Section 9-335 – Surrender of Bond
The Comptroller shall surrender the bond filed by a licensee if: (1) the license is revoked or canceled; and (2) the licensee has paid all motor fuel taxes, interest, and penalties that are due.
Section 9-336 – Coordination With Motor Vehicle Administration
(a) The Motor Vehicle Administration shall send promptly to the Comptroller the name and address of a person who registers a motor vehicle propelled by special fuel for operation on public highways. (b) The Comptroller shall notify immediately the Motor Vehicle Administration if: (1) the Comptroller cancels a license or exemption certificate issued under this subtitle or suspends […]
Section 9-321 – Issuance of Licenses and Exemption Certificates
(a) The Comptroller shall issue a license of the appropriate class to each applicant who meets the requirements of this subtitle. (b) The Comptroller shall issue an exemption certificate to each applicant who meets the requirements of this subtitle.
Section 9-337 – Prohibited Acts
(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. (b) A dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller may not receive motor fuel without […]
Section 9-322 – Scope of License and Exemption Certificate
(a) A Class “A” license authorizes the licensee to: (1) import into this State gasoline on which the motor fuel tax has not been paid; (2) export from this State gasoline on which the motor fuel tax has not been paid; and (3) acquire in this State from another holder of a Class “A” license gasoline on which the […]
Section 10-102 – Imposition of Tax — in General
Except as provided in § 10-104 of this subtitle, a tax is imposed on the Maryland taxable income of each individual and of each corporation.
Section 9-323 – Term of License and Exemption Certificate
(a) Except as provided in subsection (b) of this section, a license or an exemption certificate expires on the first May 31 after its effective date. (b) A Class “G-Temporary” license expires on the earlier of: (1) termination of the contract for which the license was issued; or (2) the first May 31 after its effective date.
Section 10-102.1 – Imposition of Tax — Certain S Corporations and Partnerships
(a) (1) In this section the following words have the meanings indicated. (2) “Distributable cash flow” means taxable income reportable by a pass–through entity on its federal income tax return for the taxable year: (i) adjusted, in the case of an entity using the accrual method of accounting to report federal taxable income, to reflect the amount of taxable […]