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Subtitle 1 - Definitions
Section 9-101 - Definitions - (a) In this title the following words have the meanings...
Subtitle 2 - Motor Carrier Tax
Part I - Definitions; General Provisions
Section 9-201 - Definitions - (a) In this subtitle the following words have the meanings...
Section 9-202 - Imposition of Tax - (a) A tax is imposed on each motor carrier who...
Section 9-203 - Exceptions - The motor carrier tax imposed under § 9-202 of this...
Section 9-204 - Rate of Tax - For each type of motor fuel used in the operation...
Section 9-205 - Interstate Agreements and Activities - (a) (1) The Comptroller may enter into reciprocal agreements on...
Part II - Returns and Records
Section 9-207 - Returns -- Required - (a) Except as provided in § 9-208 of this subtitle,...
Section 9-208 - Returns -- Exceptions - (a) The Comptroller may exempt a motor carrier from filing...
Section 9-209 - Records - (a) Each motor carrier shall keep, in the form that...
Part III - Tax Payment
Section 9-212 - Determination of Fuel Used - To compute the amount of motor fuel that a motor...
Section 9-213 - Payment of Tax - A motor carrier shall pay to the Comptroller the motor...
Section 9-214 - Credits - (a) A motor carrier may claim a credit against the...
Section 9-215 - Time of Payment - A motor carrier shall pay the motor carrier tax for...
Section 9-216 - Liability for Tax - (a) The terms of a lease determine the primary liability...
Part IV - Identification Markers and Permits
Section 9-219 - Marker or Permit Required - (a) (1) Except as provided in paragraphs (2) and (3)...
Section 9-220 - Identification Markers - (a) A motor carrier shall display the identification marker for...
Section 9-221 - Temporary Authorization - The Comptroller may issue a temporary authorization to a motor...
Section 9-222 - Civilian Enforcement Powers - (a) In this Part IV of this subtitle “police officer”...
Section 9-223 - Falsification of Ifta Identification Marker - (a) (1) In this section the following words have the...
Subtitle 3 - Motor Fuel Tax
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...
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...