Maryland Statutes
Title 9 - Fuel Taxes
Subtitle 3 - Motor Fuel Tax

Part I - Definitions; General Provisions

Section 9-301 - Definitions - (a) In this subtitle the following words have the meanings...

Section 9-302 - Imposition of Tax - Except as provided in §§ 9-303 and 9-304 of this...

Section 9-303 - Exemptions - (a) The motor fuel tax does not apply to motor...

Section 9-303.1 - Exemptions -- Diplomatic Missions and Personnel - (a) (1) In this section the following words have the...

Section 9-304 - United States - The Comptroller may allow, by regulation, a licensed dealer, a...

Section 9-305 - Tax Rates - (a) Except as provided in subsection (b) of this section,...

Section 9-306 - Tax Rates -- Average Annual Retail Price as Basis - (a) (1) In this section the following words have the...

Part II - Returns, Reports, and Records

Section 9-308 - Returns - (a) Except as provided in subsections (b) and (c) of...

Section 9-309 - Required Records; Inspection - (a) (1) Each person who engages in the business of...

Section 9-310 - Statement on Invoice - (a) Each dealer, distributor, special fuel seller, or turbine fuel...

Part III - Tax Payment

Section 9-314 - Payment of Motor Fuel Tax - (a) The motor fuel tax on gasoline shall be paid...

Section 9-315 - Discount - (a) A licensed dealer or licensed special fuel seller shall...

Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users

Section 9-318 - License Required - A person shall be licensed by the Comptroller before the...

Section 9-319 - Qualifications of Applicants - (a) To qualify for a Class “A” license, an applicant...

Section 9-320 - Applications for Licenses and Exemption Certificates - (a) An applicant for a license shall submit to the...

Section 9-321 - Issuance of Licenses and Exemption Certificates - (a) The Comptroller shall issue a license of the appropriate...

Section 9-322 - Scope of License and Exemption Certificate - (a) A Class “A” license authorizes the licensee to: (1)...

Section 9-323 - Term of License and Exemption Certificate - (a) Except as provided in subsection (b) of this section,...

Section 9-324 - Display of Licenses and Exemption Certificates - Each licensee and exemption certificate holder shall display the license...

Section 9-325 - Nonassignability of License and Exemption Certificate - A license or exemption certificate is valid only for the...

Section 9-326 - Identification Numbers - (a) To obtain proper identification of a person who receives,...

Section 9-327 - Additional Duties - (a) To obtain an exemption under § 9-303(a), (b), or...

Section 9-328 - Denials - Subject to the hearing provisions of § 9-329 of this...

Section 9-329 - Hearings on Denials - (a) Except as otherwise provided in § 10-226 of the...

Section 9-330 - Cancellation of License or Exemption Certificate - Subject to § 9-331 of this subtitle, the Comptroller may...

Section 9-331 - Notice of Cancellation - If the Comptroller cancels a license or exemption certificate under...

Section 9-332 - Judicial Review - Any person aggrieved by a cancellation under § 9–330 of...

Section 9-333 - Request for Voluntary Cancellation - A licensee may request in writing that the Comptroller cancel...

Section 9-334 - Nondischarge of Liability - The revocation or cancellation of a license under this subtitle...

Section 9-335 - Surrender of Bond - The Comptroller shall surrender the bond filed by a licensee...

Section 9-336 - Coordination With Motor Vehicle Administration - (a) The Motor Vehicle Administration shall send promptly to the...

Section 9-337 - Prohibited Acts - (a) A person may not engage in the business of...