A marina that sells dyed diesel fuel, as defined in § 11–104(h) of this title:
(1) shall pay the sales and use tax to the Comptroller; and
(2) may not collect the sales and use tax from the buyer as a separately stated item.
Structure Maryland Statutes
Section 11-402 - Tax Assumption Prohibited
Section 11-403 - Collection From Buyer
Section 11-403.1 - Collection by Marketplace Facilitator
Section 11-404 - Events Not Affecting Collection
Section 11-405 - Collection Exception -- for Sales Through Vending Machines
Section 11-406 - Collection Exception -- Prepayment of Tax
Section 11-407 - Collection Exception -- Direct Pay Permit for Buyer
Section 11-408 - Collection Exception -- When Buyer Required to Demonstrate Exemption
Section 11-409 - Rebate Program for Retail Sales
Section 11-410 - Marina to Collect Tax on Sale of Dyed Diesel Fuel