Section 9-315 – Discount
(a) A licensed dealer or licensed special fuel seller shall deduct 0.5% of the 1st 10 cents of the motor fuel tax on each gallon of motor fuel, as a discount: (1) instead of an allowance for evaporation, shrinkage, and handling; and (2) to reimburse the licensed dealer or licensed special fuel seller for expenses incurred for the […]
Section 9-219 – Marker or Permit Required
(a) (1) Except as provided in paragraphs (2) and (3) of this subsection, a motor carrier shall obtain from the Comptroller an identification marker for each commercial motor vehicle of the motor carrier. (2) A motor carrier that operates commercial motor vehicles on the highways of this State may obtain trip permits instead of markers. (3) A motor carrier […]
Section 9-318 – License Required
A person shall be licensed by the Comptroller before the person may engage, in the State, in the business of: (1) a dealer; (2) a distributor; (3) a special fuel seller; (4) a special fuel user; or (5) a turbine fuel seller.
Section 9-220 – Identification Markers
(a) A motor carrier shall display the identification marker for each commercial motor vehicle as the Comptroller requires by regulation. (b) An identification marker issued under this subtitle remains the property of the State. (c) The Comptroller may recall an identification marker for a violation of this subtitle or a regulation adopted to carry out this subtitle. (d) The […]
Section 9-319 – Qualifications of Applicants
(a) To qualify for a Class “A” license, an applicant shall be: (1) an entity that: (i) blends or refines gasoline; (ii) owns or controls and dedicates at least 1 million gallons of storage capacity in the State to gasoline, other than aviation gasoline, and to special fuel; and (iii) keeps in the State an inventory of at least 500,000 […]
Section 9-221 – Temporary Authorization
The Comptroller may issue a temporary authorization to a motor carrier to operate a commercial motor vehicle in the State if the Comptroller is satisfied that: (1) the motor carrier does not have an identification marker or trip permit for the commercial motor vehicle; (2) unforeseen circumstances require operation of the commercial motor vehicle; and (3) a prohibition […]
Section 9-320 – Applications for Licenses and Exemption Certificates
(a) An applicant for a license shall submit to the Comptroller: (1) a completed application, on the form that the Comptroller requires, that: (i) is made under oath; (ii) states the name under which the applicant does or will do business in the State; (iii) states, for partnerships, the name of each partner; (iv) states, for firms, the name of each […]
Section 9-222 – Civilian Enforcement Powers
(a) In this Part IV of this subtitle “police officer” means: (1) any uniformed police officer; or (2) any civilian employee of the Department of State Police or of the Maryland Transportation Authority Police Force assigned to enforce this Part IV of this subtitle or any rule or regulation adopted under this Part IV of this subtitle, but […]
Section 9-223 – Falsification of Ifta Identification Marker
(a) (1) In this section the following words have the meanings indicated. (2) “Falsify” includes alter, counterfeit, duplicate, manufacture, construct, or forge. (3) “IFTA identification marker” means any license or decal required by law to be possessed by a motor carrier and displayed on a commercial motor vehicle under the interstate agreements authorized by § 9–205 of this subtitle. […]
Section 9-302 – Imposition of Tax
Except as provided in §§ 9-303 and 9-304 of this subtitle, a tax is imposed on motor fuel.