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 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 9-324 – Display of Licenses and Exemption Certificates
Each licensee and exemption certificate holder shall display the license or certificate conspicuously in each place of business, in this State, of the licensee or holder.
Section 9-325 – Nonassignability of License and Exemption Certificate
A license or exemption certificate is valid only for the person in whose name the license or certificate is issued and is not assignable.
Section 9-326 – Identification Numbers
(a) To obtain proper identification of a person who receives, buys, sells, or uses motor fuel, the Comptroller may: (1) require information necessary to assign an identification number to the person; and (2) assign a license or other identification number to the person. (b) A person required to file a return or other document under this subtitle shall include […]
Section 9-327 – Additional Duties
(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. (b) If the holder of an exemption certificate changes the use of any special fuel obtained […]
Section 9-328 – Denials
Subject to the hearing provisions of § 9-329 of this subtitle, the Comptroller may deny a license or exemption certificate to any applicant, if the applicant: (1) fraudulently or deceptively has obtained or attempts to obtain a license or exemption certificate for the applicant or another person; (2) previously has had a license or exemption certificate canceled […]