Before storing or selling motor fuel in the State, a person or governmental unit shall register with the Comptroller. A separate registration is required for each location where a person or governmental unit stores or sells motor fuel. An applicant for registration shall submit to the Comptroller in the form that the Comptroller requires: a statement that the applicant intends to store or sell motor fuel in the State; a statement that the motor fuel, as supplied or bought from the supplier, conforms to the specifications set by the Comptroller; the brand, type, and grade of the motor fuel to be stored or sold; the name and address of the supplier; if applicable, the number of retail nozzles by type of motor fuel; the legal business name and federal identification number of the applicant; and the address of the location where the motor fuel will be stored or sold. The Comptroller shall issue a certificate of registration to each applicant who meets the requirements of this section. The Comptroller shall set the form of the certificate of registration. Registration expires on the first May 31 after its effective date. Each registrant shall display the certificate of registration conspicuously in each location where the registrant stores or sells motor fuel. A certificate of registration issued under this title is not transferable. The Comptroller may waive this section only when consumers in the State otherwise would be subject to extreme hardship during an emergency or civil disturbance.