# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 4. Tax Collection

#### Section 11-410

A marina that sells dyed diesel fuel, as defined in Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)