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 9-305 – Tax Rates
(a) Except as provided in subsection (b) of this section, the motor fuel tax rate is: (1) 7 cents for each gallon of aviation gasoline; (2) 23.5 cents for each gallon of gasoline other than aviation gasoline; (3) 24.25 cents for each gallon of special fuel other than clean–burning fuel or turbine fuel; (4) 7 cents for each gallon of […]
Section 9-306 – Tax Rates — Average Annual Retail Price as Basis
(a) (1) In this section the following words have the meanings indicated. (2) “Average annual retail price” means the 12–month average retail price per gallon of motor fuel purchased in the State determined in accordance with subsection (d) of this section. (3) “Sales and use tax equivalent rate” means the per gallon tax rate calculated based on a percentage […]
Section 9-308 – Returns
(a) Except as provided in subsections (b) and (c) of this section, each dealer, special fuel seller, special fuel user, or turbine fuel seller shall complete, under oath, and file with the Comptroller a motor fuel tax return: (1) for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller sells […]