(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 under that certificate to a taxable use, the holder shall give the Comptroller written notice of the change within 5 days after the first change.
Structure Maryland Statutes
Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users
Section 9-318 - License Required
Section 9-319 - Qualifications of Applicants
Section 9-320 - Applications for Licenses and Exemption Certificates
Section 9-321 - Issuance of Licenses and Exemption Certificates
Section 9-322 - Scope of License and Exemption Certificate
Section 9-323 - Term of License and Exemption Certificate
Section 9-324 - Display of Licenses and Exemption Certificates
Section 9-325 - Nonassignability of License and Exemption Certificate
Section 9-326 - Identification Numbers
Section 9-327 - Additional Duties
Section 9-329 - Hearings on Denials
Section 9-330 - Cancellation of License or Exemption Certificate
Section 9-331 - Notice of Cancellation
Section 9-332 - Judicial Review
Section 9-333 - Request for Voluntary Cancellation
Section 9-334 - Nondischarge of Liability
Section 9-335 - Surrender of Bond
Section 9-336 - Coordination With Motor Vehicle Administration