§ 11–410
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-410 (2026)
Title 11. Sales and Use Tax
Subtitle 4. Tax Collection
§ 11–410LinkCopy Citation
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.