<section article="gtg" article_name="Tax - General" number="9-101" title_number="9" title_name="Fuel Taxes" subtitle_number="1" subtitle_name="Definitions"> <level label="a"> <text>In this title the following words have the meanings indicated.</text> </level> <level label="b"> <text>“Aviation fuel” means:</text> <level label="1"> <text>aviation gasoline; or</text> </level> <level label="2"> <text>turbine fuel.</text> </level> </level> <level label="c"> <level label="1"> <text>“Aviation gasoline” means gasoline that is used to propel gasoline–powered aircraft and:</text> <level label="i"> <text>is invoiced as aviation gasoline; or</text> </level> <level label="ii"> <text>is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline–powered aircraft.</text> </level> </level> <level label="2"> <text>“Aviation gasoline” does not include gasoline used to propel a motor vehicle.</text> </level> </level> <level label="d"> <text>“Clean-burning fuel” means, when used for motor vehicle propulsion:</text> <level label="1"> <text>natural gas;</text> </level> <level label="2"> <text>liquefied natural gas;</text> </level> <level label="3"> <text>liquefied petroleum gas;</text> </level> <level label="4"> <text>hydrogen;</text> </level> <level label="5"> <text>electricity; or</text> </level> <level label="6"> <text>any other fuel at least 85% of which is one or more of the following:</text> <level label="i"> <text>methanol;</text> </level> <level label="ii"> <text>ethanol;</text> </level> <level label="iii"> <text>any other alcohol; or</text> </level> <level label="iv"> <text>ether.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>“Gasoline” means a product that:</text> <level label="i"> <text>is used as fuel in a spark ignited, internal combustion engine; or</text> </level> <level label="ii"> <text>is designated as gasoline by the Comptroller.</text> </level> </level> <level label="2"> <text>“Gasoline” includes:</text> <level label="i"> <text>casinghead gasoline;</text> </level> <level label="ii"> <text>absorption gasoline;</text> </level> <level label="iii"> <text>other natural gasoline; and</text> </level> <level label="iv"> <text>aviation gasoline.</text> </level> </level> </level> <level label="f"> <text>“Motor fuel” means:</text> <level label="1"> <text>gasoline; or</text> </level> <level label="2"> <text>special fuel.</text> </level> </level> <level label="g"> <text>“Motor vehicle” means a vehicle that:</text> <level label="1"> <text>is self-propelled;</text> </level> <level label="2"> <text>is designed to be operated on a public highway; and</text> </level> <level label="3"> <text>is not operated only on rails.</text> </level> </level> <level label="h"> <level label="1"> <text>“Special fuel” means a product that is usable as fuel in an internal combustion engine.</text> </level> <level label="2"> <text>“Special fuel” includes clean-burning fuel except electricity.</text> </level> <level label="3"> <text>“Special fuel” does not include gasoline.</text> </level> </level> <level label="i"> <text>“Turbine fuel” means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-201" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <text>In this subtitle the following words have the meanings indicated.</text> </level> <level label="b"> <level label="1"> <text>“Commercial motor vehicle” means any motor vehicle used or maintained for the transportation of persons or property that:</text> <level label="i"> <text>has 2 axles and an operating or registered gross vehicle weight that exceeds 26,000 pounds;</text> </level> <level label="ii"> <text>has 3 or more axles; or</text> </level> <level label="iii"> <text>is used in combination with another vehicle and has an operating or registered gross combined weight that exceeds 26,000 pounds.</text> </level> </level> <level label="2"> <text>“Commercial motor vehicle” does not include:</text> <level label="i"> <text>a privately owned antique truck that:</text> <level label="1"> <text>is registered as a historic motor vehicle under § 13–936 of the Transportation Article; and</text> </level> <level label="2"> <text>displays appropriate registration plates that the Motor Vehicle Administration issues;</text> </level> </level> <level label="ii"> <text>a commercial motor vehicle that is operated:</text> <level label="1"> <text>by a state or a subdivision of a state;</text> </level> <level label="2"> <text>by the United States;</text> </level> <level label="3"> <text>by a joint unit of:</text> </level> <level label="A"> <text>this State and the United States and other states; or</text> </level> <level label="B"> <text>this State and another state;</text> </level> <level label="4"> <text>by or for a state, political subdivision of a state, or private school as a school bus;</text> </level> <level label="5"> <text>by a volunteer or paid fire department or rescue squad as fire or rescue equipment;</text> </level> <level label="6"> <text>by a licensed vehicle dealer during a road test for sale, if the vehicle displays dealer registration plates that the Motor Vehicle Administration issues; or</text> </level> <level label="7"> <text>by a person as a privately owned bus used only in the transportation system of a county, municipal corporation, special taxing district, or other political subdivision to transport the public on a regular schedule between fixed termini as those terms are defined in the Transportation Article;</text> </level> </level> <level label="iii"> <text>a multipurpose passenger vehicle as defined in § 11–136.2 of the Transportation Article;</text> </level> <level label="iv"> <text>a multipurpose passenger vehicle or truck that does not exceed 3/4 ton capacity when towing:</text> <level label="1"> <text>a camping trailer as defined in § 11–106 of the Transportation Article; or</text> </level> <level label="2"> <text>a travel trailer as defined in § 11–170 of the Transportation Article; or</text> </level> </level> <level label="v"> <text>a farm truck as defined in § 13–921 of the Transportation Article or a farm area motor vehicle as defined in § 13–935 of the Transportation Article that has 2 axles and a registered or operating gross or combination weight of less than 40,001 pounds.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>“Motor carrier” means a person who operates or causes the operation of a commercial motor vehicle on a highway in this State.</text> </level> <level label="2"> <text>“Motor carrier” includes:</text> <level label="i"> <text>a lessor of a commercial motor vehicle who provides or buys the motor fuel used to operate the vehicle or pays for it as a part of rental or other costs; and</text> </level> <level label="ii"> <text>a lessee whose lease entitles the lessee to receive a credit or refund for motor fuel that the lessor buys.</text> </level> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-202" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <text>A tax is imposed on each motor carrier who operates or causes the operation of a commercial motor vehicle on a highway in this State.</text> </level> <level label="b"> <text>The tax under this section is imposed whether the commercial motor vehicle is:</text> <level label="1"> <text>owned by or leased to the motor carrier;</text> </level> <level label="2"> <text>operated loaded or empty; or</text> </level> <level label="3"> <text>operated for compensation or for no compensation.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-203" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <text>The motor carrier tax imposed under § 9-202 of this subtitle does not apply to a commercial motor vehicle that:</text> <level label="1"> <text>is operated by a motor carrier that leases the commercial motor vehicle from another motor carrier who provides or pays for the motor fuel; or</text> </level> <level label="2"> <text>is operated by a motor carrier that has obtained a trip permit under § 9-219(c) of this subtitle.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-204" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <text>For each type of motor fuel used in the operation of a commercial motor vehicle on a highway in this State, the motor carrier tax rate is the motor fuel tax rate for that type of motor fuel in effect when the return period begins, for each gallon of motor fuel used.</text> </section> <section article="gtg" article_name="Tax - General" number="9-205" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <level label="1"> <text>The Comptroller may enter into reciprocal agreements on behalf of this State, with the duly authorized representatives of any other state, that provide for:</text> <level label="i"> <text>fuel tax registration of vehicles by motor carriers;</text> </level> <level label="ii"> <text>establishment of periodic fuel use reporting and fuel use tax payment requirements by motor carriers; and</text> </level> <level label="iii"> <text>disbursement of money that is collected by the Comptroller and is due to other states based on:</text> <level label="1"> <text>mileage travelled and fuel used in those states; and</text> </level> <level label="2"> <text>the respective registration fees of those states.</text> </level> </level> </level> <level label="2"> <text>The Comptroller may not enter into any reciprocal agreement that would affect:</text> <level label="i"> <text>this State’s motor carrier tax rate; or</text> </level> <level label="ii"> <text>this State’s registration fee for motor carriers.</text> </level> </level> </level> <level label="b"> <text>In exercising the authority granted under subsection (a) of this section, the Comptroller is expressly authorized to:</text> <level label="1"> <text>enter into regional or national fuel use tax agreements;</text> </level> <level label="2"> <text>become a member of any regional or national conference, group, compact, or similar organization of motor carrier fuel use tax administrators; and</text> </level> <level label="3"> <text>enforce the provisions set forth in any regional or national fuel use tax agreements.</text> </level> </level> <level label="c"> <text>The agreement provisions shall apply to the fuel use taxation, registration, and reporting requirements of motor carriers subject to the provisions of the agreement without reference to or application of any other statutes of this State.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-207" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <text>Except as provided in § 9-208 of this subtitle, each motor carrier shall:</text> <level label="1"> <text>complete, under oath, and file a motor carrier tax return for periods that the Comptroller requires; and</text> </level> <level label="2"> <text>provide other information that the Comptroller considers necessary to enforce this subtitle properly.</text> </level> </level> <level label="b"> <text>To identify properly persons listed in a return, each motor carrier shall include in the return:</text> <level label="1"> <text>the Social Security number or other federal identifying number of the person; and</text> </level> <level label="2"> <text>if the Comptroller requires, United States Department of Transportation (US DOT) identification number.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-208" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <text>The Comptroller may exempt a motor carrier from filing a motor carrier tax return if:</text> <level label="1"> <text>the operations of the motor carrier are intrastate only;</text> </level> <level label="2"> <text>the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and</text> </level> <level label="3"> <text>the exemption will not affect the enforcement of this subtitle adversely.</text> </level> </level> <level label="b"> <text>A motor carrier is not required to report, on a motor carrier tax return, a commercial motor vehicle operated under a trip permit.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-209" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <text>Each motor carrier shall keep, in the form that the Comptroller requires, records of the operations on which the motor carrier tax returns are based, including records that show the number of miles operated for each gallon of motor fuel.</text> </level> <level label="b"> <text>A motor carrier shall make the records required under subsection (a) of this section available for inspection by the Comptroller at any time during business hours.</text> </level> <level label="c"> <text>A motor carrier shall keep the records required under subsection (a) of this section for 4 years unless the records have been audited and, on written request that states the reasons for the request, the Comptroller authorizes early destruction.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-212" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <text>To compute the amount of motor fuel that a motor carrier uses to operate commercial motor vehicles on highways in the State, the motor carrier shall:</text> <level label="1"> <text>compute its average fleet miles for each gallon of motor fuel as a fraction:</text> <level label="i"> <text>the numerator of which is the total miles that the motor carrier’s entire fleet travels in all states; and</text> </level> <level label="ii"> <text>the denominator of which is the total gallons of motor fuel used;</text> </level> </level> <level label="2"> <text>determine the total miles the motor carrier’s fleet travels on highways in this State; and</text> </level> <level label="3"> <text>divide the number computed under item (2) by the fraction computed under item (1) of this section.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-213" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <text>A motor carrier shall pay to the Comptroller the motor carrier tax computed by multiplying the tax rate under § 9-204 of this subtitle by the gallons of motor fuel used, as computed under § 9-212 of this subtitle, less any credit allowed under § 9-214 of this subtitle.</text> </section> <section article="gtg" article_name="Tax - General" number="9-214" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <text>A motor carrier may claim a credit against the motor carrier tax to the extent of the motor fuel tax that the motor carrier paid on motor fuel bought in the State.</text> </level> <level label="b"> <text>If the credit allowed under subsection (a) of this section for a return period exceeds the motor carrier tax due in the period, then, in accordance with regulations of the Comptroller, the motor carrier may:</text> <level label="1"> <text>apply the excess credit to the motor carrier tax due within the next 2 years; or</text> </level> <level label="2"> <text>apply for a refund of the excess credit under § 13-901 of this article.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-215" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <text>A motor carrier shall pay the motor carrier tax for a period with the return that covers the period, in accordance with regulations of the Comptroller.</text> </section> <section article="gtg" article_name="Tax - General" number="9-216" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <text>The terms of a lease determine the primary liability of a lessor and lessee of a commercial motor vehicle for the motor carrier tax.</text> </level> <level label="b"> <text>If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for:</text> <level label="1"> <text>complying with this subtitle; and</text> </level> <level label="2"> <text>payment of any motor carrier tax due.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-219" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <level label="1"> <text>Except as provided in paragraphs (2) and (3) of this subsection, a motor carrier shall obtain from the Comptroller an identification marker for each commercial motor vehicle of the motor carrier.</text> </level> <level label="2"> <text>A motor carrier that operates commercial motor vehicles on the highways of this State may obtain trip permits instead of markers.</text> </level> <level label="3"> <text>A motor carrier that registers (tags) all intrastate commercial motor vehicles with the Motor Vehicle Administration for operation within the State is not required to obtain identification markers for those commercial motor vehicles to operate in the State.</text> </level> </level> <level label="b"> <text>To qualify for an identification marker, a motor carrier shall submit to the Comptroller an application on the form that the Comptroller requires.</text> </level> <level label="c"> <level label="1"> <text>By regulation, the Comptroller shall establish procedures to issue trip permits and to provide evidence of compliance with this subtitle.</text> </level> <level label="2"> <text>To qualify for a trip permit for a commercial motor vehicle, a motor carrier shall pay to the Comptroller an amount rounded to the nearest dollar equal to the current motor carrier tax payable on 174 gallons of special fuel for each commercial motor vehicle.</text> </level> <level label="3"> <text>Fees for trip permits are in lieu of the motor carrier tax.</text> </level> </level> <level label="d"> <level label="1"> <text>A commercial motor vehicle identification marker is effective on an annual basis from January 1 through December 31 of each year.</text> </level> <level label="2"> <text>A trip permit is valid for the 15 consecutive days shown on the permit and only for the specific commercial motor vehicle shown on the permit.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-220" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <text>A motor carrier shall display the identification marker for each commercial motor vehicle as the Comptroller requires by regulation.</text> </level> <level label="b"> <text>An identification marker issued under this subtitle remains the property of the State.</text> </level> <level label="c"> <text>The Comptroller may recall an identification marker for a violation of this subtitle or a regulation adopted to carry out this subtitle.</text> </level> <level label="d"> <text>The Comptroller shall provide, by regulation, methods for identification of motor carriers to other motor carriers and the public.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-221" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <text>The Comptroller may issue a temporary authorization to a motor carrier to operate a commercial motor vehicle in the State if the Comptroller is satisfied that:</text> <level label="1"> <text>the motor carrier does not have an identification marker or trip permit for the commercial motor vehicle;</text> </level> <level label="2"> <text>unforeseen circumstances require operation of the commercial motor vehicle; and</text> </level> <level label="3"> <text>a prohibition of operation would cause undue hardship.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-222" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <text>In this Part IV of this subtitle, “police officer” means:</text> <level label="1"> <text>any uniformed police officer; or</text> </level> <level label="2"> <text>any civilian employee of the Department of State Police or of the Maryland Transportation Authority Police Force assigned to enforce this Part IV of this subtitle or any rule or regulation adopted under this Part IV of this subtitle, but only while acting under written authorization of the Secretary of State Police.</text> </level> </level> <level label="b"> <level label="1"> <text>Subject to the provisions of paragraph (2) of this subsection, any police officer shall have the authority to enforce this Part IV of this subtitle and any rule or regulation adopted under it.</text> </level> <level label="2"> <text>A civilian employee of the Maryland Transportation Authority Police Force shall have the authority stated in paragraph (1) of this subsection only if the individual is:</text> <level label="i"> <text>acting under the immediate direction and control of a uniformed police officer; and</text> </level> <level label="ii"> <text>certified by the Department of State Police to enforce this Part IV of this subtitle and any rule or regulation adopted under it.</text> </level> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-223" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Falsify” includes alter, counterfeit, duplicate, manufacture, construct, or forge.</text> </level> <level label="3"> <text>“IFTA identification marker” means any license or decal required by law to be possessed by a motor carrier and displayed on a commercial motor vehicle under the interstate agreements authorized by § 9–205 of this subtitle.</text> </level> </level> <level label="b"> <text>A person may not knowingly:</text> <level label="1"> <text>falsify any IFTA identification marker or related document;</text> </level> <level label="2"> <text>use, hold, possess, give away, or sell a falsified IFTA identification marker or related document; or</text> </level> <level label="3"> <text>attempt to falsify or sell any IFTA identification marker or related document.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-301" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>In this subtitle the following words have the meanings indicated.</text> </level> <level label="b"> <level label="1"> <text>“Blend” means to mix together any combination of:</text> <level label="i"> <text>alkylate;</text> </level> <level label="ii"> <text>aromatic;</text> </level> <level label="iii"> <text>cracked gasoline;</text> </level> <level label="iv"> <text>natural gasoline;</text> </level> <level label="v"> <text>polymer gasoline; or</text> </level> <level label="vi"> <text>straight-run gasoline.</text> </level> </level> <level label="2"> <text>“Blend” does not include adding alcohol to gasoline.</text> </level> </level> <level label="c"> <level label="1"> <text>“Dealer” means a person who engages in the business of a dealer.</text> </level> <level label="2"> <text>“Dealer” includes:</text> <level label="i"> <text>the State when it engages in the business of a dealer; and</text> </level> <level label="ii"> <text>a political subdivision of the State when the subdivision engages in the business of a dealer.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>“Distributor” means a person who engages in the business of a distributor.</text> </level> <level label="2"> <text>“Distributor” does not include:</text> <level label="i"> <text>a licensed dealer;</text> </level> <level label="ii"> <text>a licensed special fuel seller;</text> </level> <level label="iii"> <text>a licensed special fuel user;</text> </level> <level label="iv"> <text>a licensed turbine fuel seller;</text> </level> <level label="v"> <text>a marina; or</text> </level> <level label="vi"> <text>a retail service station dealer.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>“Engage in the business of a dealer” means to:</text> <level label="i"> <text>import any gasoline into the State;</text> </level> <level label="ii"> <text>blend, in the State, any gasoline on which the motor fuel tax has not been paid;</text> </level> <level label="iii"> <text>refine, in the State, any gasoline on which the motor fuel tax has not been paid; or</text> </level> <level label="iv"> <text>acquire, in the State, any gasoline on which the motor fuel tax has not been paid, for:</text> <level label="1"> <text>export; or</text> </level> <level label="2"> <text>wholesale distribution.</text> </level> </level> </level> <level label="2"> <text>“Engage in the business of a dealer” does not include bringing gasoline into the State in the fuel supply tank of an aircraft, motor vehicle, or vessel.</text> </level> </level> <level label="f"> <text>“Engage in the business of a distributor” means to buy for resale motor fuel on which the motor fuel tax has been paid from a licensed dealer, licensed special fuel seller, licensed special fuel user, or licensed turbine fuel seller.</text> </level> <level label="g"> <level label="1"> <text>“Engage in the business of a special fuel seller” means, with respect to special fuel other than turbine fuel, to:</text> <level label="i"> <text>import any special fuel into the State;</text> </level> <level label="ii"> <text>sell, in the State, any special fuel on which the motor fuel tax has not been paid; or</text> </level> <level label="iii"> <text>deliver, in the State, any special fuel on which the motor fuel tax has not been paid.</text> </level> </level> <level label="2"> <text>“Engage in the business of a special fuel seller” does not include bringing special fuel into the State in the fuel supply tank of a motor vehicle or vessel.</text> </level> </level> <level label="h"> <text>“Engage in the business of a special fuel user” means to:</text> <level label="1"> <text>buy special fuel on which the motor fuel tax has not been paid; and</text> </level> <level label="2"> <text>use it in a motor vehicle that is:</text> <level label="i"> <text>owned or operated by the special fuel user; and</text> </level> <level label="ii"> <text>registered to operate on a public highway.</text> </level> </level> </level> <level label="i"> <level label="1"> <text>“Engage in the business of a turbine fuel seller” means to:</text> <level label="i"> <text>import any turbine fuel into the State;</text> </level> <level label="ii"> <text>sell, in the State, any turbine fuel on which the motor fuel tax has not been paid; or</text> </level> <level label="iii"> <text>deliver, in the State, any turbine fuel on which the motor fuel tax has not been paid.</text> </level> </level> <level label="2"> <text>“Engage in the business of a turbine fuel seller” does not include bringing turbine fuel into the State in the fuel supply tank of an aircraft.</text> </level> </level> <level label="j"> <text>“License” means a license issued by the Comptroller under this subtitle to engage in the business of a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller.</text> </level> <level label="k"> <text>“Licensed dealer” means a person who is licensed to engage in the business of a dealer.</text> </level> <level label="l"> <text>“Licensed distributor” means a person who is licensed to engage in the business of a distributor.</text> </level> <level label="m"> <text>“Licensed special fuel seller” means a person who is licensed to engage in the business of a special fuel seller.</text> </level> <level label="n"> <text>“Licensed special fuel user” means a person who is licensed to engage in the business of a special fuel user.</text> </level> <level label="o"> <text>“Licensed turbine fuel seller” means a person who is licensed to engage in the business of a turbine fuel seller.</text> </level> <level label="p"> <text>“Marina” means a person who maintains a place of business where motor fuel is sold primarily to vessels.</text> </level> <level label="q"> <text>“Refine” means to make crude oil into gasoline or special fuel by changing the physical or chemical characteristics of the crude oil.</text> </level> <level label="r"> <text>“Retail service station dealer” means a person who operates a retail place of business where motor fuel is sold and delivered into the fuel supply tanks of motor vehicles.</text> </level> <level label="s"> <level label="1"> <text>“Special fuel seller” means a person who engages in the business of a special fuel seller.</text> </level> <level label="2"> <text>“Special fuel seller” does not include:</text> <level label="i"> <text>a retail service station dealer who pays the motor fuel tax on special fuel to the supplier of the special fuel; or</text> </level> <level label="ii"> <text>a marina that sells special fuel only to vessels.</text> </level> </level> </level> <level label="t"> <level label="1"> <text>“Special fuel user” means a person who engages in the business of a special fuel user.</text> </level> <level label="2"> <text>“Special fuel user” does not include:</text> <level label="i"> <text>a person whose only storage for special fuel is the fuel supply tank of a motor vehicle;</text> </level> <level label="ii"> <text>a volunteer fire or nonprofit volunteer rescue company that is incorporated in the State and buys special fuel from a licensed special fuel seller to operate fire fighting vehicles or equipment; or</text> </level> <level label="iii"> <text>a person who pays the motor fuel tax on all special fuels to the supplier of the special fuels.</text> </level> </level> </level> <level label="u"> <text>“Turbine fuel seller” means a person who engages in the business of a turbine fuel seller.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-302" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>Except as provided in §§ 9-303 and 9-304 of this subtitle, a tax is imposed on motor fuel.</text> </section> <section article="gtg" article_name="Tax - General" number="9-303" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>The motor fuel tax does not apply to motor fuel that is exported or sold for exportation from this State.</text> </level> <level label="b"> <text>The motor fuel tax does not apply to special fuel:</text> <level label="1"> <text>containing dye and sold for uses other than in a licensed motor vehicle;</text> </level> <level label="2"> <text>delivered into a tank used only for heating; or</text> </level> <level label="3"> <text>used for any purpose other than propelling a motor vehicle or turbine-powered aircraft.</text> </level> </level> <level label="c"> <text>The motor fuel tax does not apply to aviation fuel that is bought for use by:</text> <level label="1"> <text>a carrier engaged in the common carriage of individuals or property under Parts 121, 127, and 129 of the Federal Aviation Regulations;</text> </level> <level label="2"> <text>an operator under Part 135 of the Federal Aviation Regulations if at least 70% of the aviation fuel is used in the common carriage of individuals or property;</text> </level> <level label="3"> <text>the State;</text> </level> <level label="4"> <text>a political subdivision of the State;</text> </level> <level label="5"> <text>a unit or instrumentality of the United States government; or</text> </level> <level label="6"> <text>a foreign government.</text> </level> </level> <level label="d"> <text>The motor fuel tax does not apply to motor fuel that is bought by:</text> <level label="1"> <text>the Department of General Services for use by State agencies;</text> </level> <level label="2"> <text>a county board of education for use in a school bus owned by the county board of education; or</text> </level> <level label="3"> <text>a school bus operator under contract with a county board of education for use in a school bus used to transport the county’s public school students.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-303.1" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Diplomatic mission” means a permanent mission to the United Nations and foreign embassies and consulates.</text> </level> <level label="3"> <text>“Diplomatic personnel” means foreign embassy and consular officials, and foreign embassy and consular employees that have been certified by the U.S. Department of State.</text> </level> </level> <level label="b"> <text>The motor fuel tax, pursuant to § 9–305 of this subtitle, does not apply to the retail purchase of motor fuel that is bought for use by:</text> <level label="1"> <text>a diplomatic mission; or</text> </level> <level label="2"> <text>diplomatic personnel.</text> </level> </level> <level label="c"> <text>To receive an exemption from the motor fuel tax, a diplomatic mission or diplomatic personnel must:</text> <level label="1"> <text>establish its exempt status with the U.S. Department of State;</text> </level> <level label="2"> <text>use a credit card that has been issued by an oil company licensed under § 9–321 of this subtitle; and</text> </level> <level label="3"> <text>certify to the United States Department of State that the diplomatic mission or diplomatic personnel has obtained and is covered by security that is in the form of and provides at least the minimum benefits applicable to security required for vehicles registered in this State under Title 17, Subtitle 1 of the Transportation Article.</text> </level> </level> <level label="d"> <text>Under the provisions of the Foreign Mission’s Tax Exemption Program, the U.S. Department of State must:</text> <level label="1"> <text>enter into an agreement with an oil company that wishes to participate in the Program; and</text> </level> <level label="2"> <text>certify to an oil company that a diplomatic mission or diplomatic personnel is exempt.</text> </level> </level> <level label="e"> <level label="1"> <text>An oil company that has issued an authorized credit card to a diplomatic mission or diplomatic personnel under agreement with the U.S. Department of State may:</text> <level label="i"> <text>bill a diplomatic mission or diplomatic personnel for any credit card purchases of motor fuel, exclusive of the motor fuel tax; and</text> </level> <level label="ii"> <text>receive a refund or credit of the motor fuel tax.</text> </level> </level> <level label="2"> <text>An oil company may not allow an exemption from the motor fuel tax at the time of the retail sale of the fuel.</text> </level> <level label="3"> <text>The amount of a refund or credit will be equal to the amount of the motor fuel tax that has been reimbursed directly or indirectly to the gasoline retailer or the amount of the motor fuel tax that the oil company has remitted to the Comptroller.</text> </level> <level label="4"> <text>An oil company shall be required to verify the amount of a refund or credit that is based upon a credit card sale to a diplomatic mission or diplomatic personnel.</text> </level> </level> <level label="f"> <level label="1"> <text>A tax exemption card issued to a diplomatic mission or diplomatic personnel by the U.S. Department of State may not be used to purchase motor fuel that does not include the motor fuel tax.</text> </level> <level label="2"> <text>Notwithstanding any other provisions of this section, a tax exemption, a refund, a credit, or a reimbursement may not be granted if a diplomatic mission or diplomatic personnel purchases motor fuel without using an authorized credit card that has been issued by an oil company.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-304" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>The Comptroller may allow, by regulation, a licensed dealer, a licensed special fuel seller, or a licensed turbine fuel seller to omit the motor fuel tax on motor fuel sold to the United States or a unit of the United States.</text> </section> <section article="gtg" article_name="Tax - General" number="9-305" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>Except as provided in subsection (b) of this section, the motor fuel tax rate is:</text> <level label="1"> <text>7 cents for each gallon of aviation gasoline;</text> </level> <level label="2"> <level label="23"> <text>5 cents for each gallon of gasoline other than aviation gasoline;</text> </level> </level> <level label="3"> <level label="24"> <text>25 cents for each gallon of special fuel other than clean–burning fuel or turbine fuel;</text> </level> </level> <level label="4"> <text>7 cents for each gallon of turbine fuel; and</text> </level> <level label="5"> <level label="23"> <text>5 cents for each gasoline–equivalent gallon of clean–burning fuel except electricity.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>In this subsection, “Consumer Price Index for All Urban Consumers” means the index published monthly by the Bureau of Labor Statistics of the U.S. Department of Labor that is the U.S. city average of all items in a basket of consumer goods and services.</text> </level> <level label="2"> <text>The motor fuel tax rates specified in subsection (a)(2), (3), and (5) of this section shall be increased on July 1, 2013, and July 1 of each subsequent year in accordance with this subsection.</text> </level> <level label="3"> <text>On or before June 1 of each year, the Comptroller shall determine and announce:</text> <level label="i"> <text>the growth in the Consumer Price Index for All Urban Consumers as determined by the Comptroller under paragraph (4) of this subsection; and</text> </level> <level label="ii"> <text>the motor fuel tax rates effective for the fiscal year beginning on the following July 1 as determined by the Comptroller under paragraph (5) of this subsection.</text> </level> </level> <level label="4"> <text>The percentage growth in the Consumer Price Index for All Urban Consumers shall be determined by comparing the average of the index for the 12 months ending on the preceding April 30 to the average of the index for the prior 12 months.</text> </level> <level label="5"> <text>Subject to paragraph (6) of this subsection, on July 1 of each year, each motor fuel tax rate specified in subsection (a)(2), (3), and (5) of this section shall be increased by the amount, rounded to the nearest one–tenth of a cent, that equals the product of multiplying:</text> <level label="i"> <text>the motor fuel tax rate in effect on the date of the Comptroller’s announcement under paragraph (3) of this subsection; and</text> </level> <level label="ii"> <text>the percentage growth in the Consumer Price Index for All Urban Consumers.</text> </level> </level> <level label="6"> <level label="i"> <text>If there is a decline or no growth in the Consumer Price Index for All Urban Consumers, the motor fuel tax rates shall remain unchanged.</text> </level> <level label="ii"> <text>Any increase in the motor fuel tax rates under paragraph (5) of this subsection may not be greater than 8% of the motor fuel tax rate effective in the previous year.</text> </level> </level> <level label="7"> <text>The Comptroller shall require any person possessing tax–paid motor fuel for sale at the start of business on the date of an increase in the motor fuel tax under this subsection to compile and file an inventory of the motor fuel held at the close of business on the immediately preceding date and remit within 30 days any additional motor fuel tax that is due on the motor fuel.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-306" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Average annual retail price” means the 12–month average retail price per gallon of motor fuel purchased in the State determined in accordance with subsection (d) of this section.</text> </level> <level label="3"> <text>“Sales and use tax equivalent rate” means the per gallon tax rate calculated based on a percentage of the average annual retail price of motor fuel in accordance with subsection (e) of this section.</text> </level> </level> <level label="b"> <text>On or before December 1, 2015, June 1, 2016, and June 1 of each subsequent year, the Comptroller shall determine and announce:</text> <level label="1"> <text>the average annual retail price of motor fuel; and</text> </level> <level label="2"> <text>the sales and use tax equivalent rate effective on the first day of the following month.</text> </level> </level> <level label="c"> <level label="1"> <text>The sales and use tax equivalent rate shall be added to the motor fuel tax rates specified in § 9–305(a)(2), (3), and (5) of this subtitle and collected in the same manner as the motor fuel tax.</text> </level> <level label="2"> <text>Except as otherwise expressly provided by law, all references to the motor fuel tax in State law and regulations apply to the sales and use tax equivalent rate imposed under this section.</text> </level> </level> <level label="d"> <text>The Comptroller shall determine the average annual retail price of motor fuel:</text> <level label="1"> <text>using data compiled by the Oil Price Information Service or another generally recognized and reliable source of information; and</text> </level> <level label="2"> <text>based on prices for regular unleaded motor fuel, excluding federal and State taxes, reported during the 12 months ending on the last day of the second immediately preceding month.</text> </level> </level> <level label="e"> <text>The Comptroller shall determine the sales and use tax equivalent rate by:</text> <level label="1"> <text>multiplying the average annual retail price by the percentage rate specified in subsection (f) of this section; and</text> </level> <level label="2"> <text>rounding the product to the nearest tenth of a cent.</text> </level> </level> <level label="f"> <text>The percentage rate used to calculate the sales and use tax equivalent rate shall be:</text> <level label="1"> <text>4% for the determination made on December 1, 2015; and</text> </level> <level label="2"> <text>5% for the determination made on June 1, 2016, and June 1 of each subsequent year.</text> </level> </level> <level label="g"> <text>The Comptroller shall require any person possessing tax–paid motor fuel for sale at the start of business on the date of an increase in the sales and use tax equivalent rate under this section to compile and file an inventory of the motor fuel held at the close of business on the immediately preceding date and remit within 30 days any additional tax that is due on the motor fuel under this section.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-308" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>Except as provided in subsections (b) and (c) of this section, each dealer, special fuel seller, special fuel user, or turbine fuel seller shall complete, under oath, and file with the Comptroller a motor fuel tax return:</text> <level label="1"> <text>for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller sells or uses motor fuel in the State:</text> <level label="i"> <text>by delivery, on or before the last day of the next month;</text> </level> <level label="ii"> <text>by mail postmarked at least 2 days before the last day of the next month; or</text> </level> <level label="iii"> <text>if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and</text> </level> </level> <level label="2"> <text>if the Comptroller so requires, by regulation, on other dates for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller does not sell or deliver motor fuel.</text> </level> </level> <level label="b"> <text>Each licensed Class B dealer shall complete, under oath, and file with the Comptroller a motor fuel tax return:</text> <level label="1"> <text>for each month in which the dealer receives gasoline in the State:</text> <level label="i"> <text>by delivery, on or before the last day of the next month;</text> </level> <level label="ii"> <text>by mail postmarked at least 2 days before the last day of the next month; or</text> </level> <level label="iii"> <text>if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and</text> </level> </level> <level label="2"> <text>if the Comptroller so requires, by regulation, on other dates for each month in which the dealer does not receive gasoline.</text> </level> </level> <level label="c"> <level label="1"> <text>A special fuel user engaged in the business of agriculture shall complete, under oath, and file with the Comptroller a motor fuel tax return for periods and on dates as the Comptroller may specify by regulation.</text> </level> <level label="2"> <text>The Comptroller may not require filings more frequently than monthly.</text> </level> </level> <level label="d"> <text>A return shall state the total gallons of motor fuel received, sold, or used, during the period that the return covers, at each place of business in the State.</text> </level> <level label="e"> <text>For periods beginning after December 31, 2026, a person shall file a motor fuel tax return electronically.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-309" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <level label="1"> <text>Each person who engages in the business of a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall keep for 4 years records of motor fuel that the person:</text> <level label="i"> <text>buys in the State;</text> </level> <level label="ii"> <text>receives in the State;</text> </level> <level label="iii"> <text>sells in the State;</text> </level> <level label="iv"> <text>delivers in the State; or</text> </level> <level label="v"> <text>uses in the State.</text> </level> </level> <level label="2"> <text>The records kept under this subsection shall include:</text> <level label="i"> <text>bills of lading;</text> </level> <level label="ii"> <text>invoices; and</text> </level> <level label="iii"> <text>any other pertinent record that the Comptroller requires to administer the laws that relate to the motor fuel tax.</text> </level> </level> </level> <level label="b"> <text>A person required to keep records under subsection (a) of this section shall make the records available for inspection by the Comptroller at any time during business hours.</text> </level> <level label="c"> <level label="1"> <text>The Comptroller may charge a person for the reasonable travel and other expenses of inspecting records required to be kept under subsection (a) of this section, if:</text> <level label="i"> <text>the Comptroller decides that the inspection is necessary; and</text> </level> <level label="ii"> <text>the person does not make the records available in this State.</text> </level> </level> <level label="2"> <text>If a person does not pay charges assessed against the person under this subsection within 30 days after receipt of a bill for the charges, the Comptroller may:</text> <level label="i"> <text>sue to collect the charges; or</text> </level> <level label="ii"> <text>cancel the license, if any, of the person in accordance with § 9-330 of this subtitle.</text> </level> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-310" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>Each dealer, distributor, special fuel seller, or turbine fuel seller who sells motor fuel shall give the buyer an original invoice that includes:</text> <level label="1"> <text>the name under which the Comptroller licenses the seller; and</text> </level> <level label="2"> <text>a statement:</text> <level label="i"> <text>of the amount of motor fuel tax charged; or</text> </level> <level label="ii"> <text>if tax is not charged, that the “Maryland motor fuel tax is not included”.</text> </level> </level> </level> <level label="b"> <text>Unless the information required by subsection (a) of this section appears on the invoice for a shipment of motor fuel from a dealer, distributor, special fuel seller, or turbine fuel seller, a person may not accept the shipment, pay for it, or offer it for sale.</text> </level> <level label="c"> <level label="1"> <text>A person who sells motor fuel in violation of any provision of subsection (b) of this section shall pay twice the motor fuel tax due.</text> </level> <level label="2"> <text>Any other person who violates any provision of subsection (b) of this section shall pay the motor fuel tax due.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-314" future_version_removed="true" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>The motor fuel tax on gasoline shall be paid by:</text> <level label="1"> <text>the licensed Class B dealer who first receives gasoline imported into the State;</text> </level> <level label="2"> <text>any other dealer who:</text> <level label="i"> <text>uses the gasoline; or</text> </level> <level label="ii"> <text>first sells the gasoline in this State to a buyer other than a licensed dealer authorized to acquire gasoline, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax; or</text> </level> </level> <level label="3"> <text>any other person who acquires gasoline on which the motor fuel tax has not been paid.</text> </level> </level> <level label="b"> <text>The motor fuel tax on special fuel other than turbine fuel shall be paid by:</text> <level label="1"> <text>a special fuel seller who delivers that special fuel into a tank from which a motor vehicle can be fueled unless the person who uses or resells the special fuel has an exemption certificate that authorizes the person to acquire special fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax;</text> </level> <level label="2"> <text>a special fuel user who uses that special fuel in a motor vehicle that is owned or operated by the special fuel user and registered to operate on a public highway; or</text> </level> <level label="3"> <text>any other person who acquires that special fuel unless:</text> <level label="i"> <text>the motor fuel tax on that special fuel has been paid; or</text> </level> <level label="ii"> <text>the person has an exemption certificate that authorizes the person to acquire special fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax.</text> </level> </level> </level> <level label="c"> <text>The motor fuel tax on turbine fuel shall be paid by:</text> <level label="1"> <text>the turbine fuel seller who delivers the turbine fuel into the fuel supply tank of a turbine–powered aircraft; or</text> </level> <level label="2"> <text>any other person who acquires turbine fuel on which motor fuel tax has not been paid unless the person has an exemption certificate that authorizes the person to acquire turbine fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax.</text> </level> </level> <level label="d"> <text>A person required to pay motor fuel tax under this section shall pay it with the return that covers the period in which the person received, sold, or used the motor fuel.</text> </level> <level label="e"> <text>If a corporation, other than a nonstock, nonprofit corporation, is required to pay motor fuel tax, personal liability for the tax and interest and penalties on the tax extends to any officer of the corporation who exercises direct control over its fiscal management.</text> </level> <level label="f"> <text>If a limited liability company, or limited liability partnership, including a limited partnership registered as a limited liability limited partnership, is required to pay the motor fuel tax and interest and penalties on the tax, personal liability for the tax and interest and penalties on the tax extends to any person who exercises direct control over the fiscal management of the limited liability company or limited liability partnership.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-315" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>A licensed dealer or licensed special fuel seller shall deduct 0.5% of the 1st 10 cents of the motor fuel tax on each gallon of motor fuel, as a discount:</text> <level label="1"> <text>instead of an allowance for evaporation, shrinkage, and handling; and</text> </level> <level label="2"> <text>to reimburse the licensed dealer or licensed special fuel seller for expenses incurred for the State in:</text> <level label="i"> <text>keeping records;</text> </level> <level label="ii"> <text>collecting and paying the tax; and</text> </level> <level label="iii"> <text>preparing reports.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>This subsection does not apply to:</text> <level label="i"> <text>any aviation gasoline; or</text> </level> <level label="ii"> <text>any other motor fuel on which the motor fuel tax has not been paid.</text> </level> </level> <level label="2"> <text>From the discount under subsection (a) of this section:</text> <level label="i"> <text>a licensed dealer who sells gasoline to a retail service station dealer shall deduct on the bill 1/2 of the discount;</text> </level> <level label="ii"> <text>a licensed dealer who sells gasoline to a licensed distributor or licensed special fuel seller shall deduct on the bill 2/3 of the discount;</text> </level> <level label="iii"> <text>a licensed distributor who sells motor fuel to a retail service station dealer shall deduct on the bill 1/3 of the discount;</text> </level> <level label="iv"> <text>a licensed special fuel seller who sells special fuel to a retail service station dealer shall deduct on the bill 1/2 of the discount;</text> </level> <level label="v"> <text>a licensed special fuel seller who sells special fuel to a licensed distributor shall deduct on the bill 2/3 of the discount; and</text> </level> <level label="vi"> <text>a licensed special fuel seller who sells gasoline to a licensed distributor shall deduct on the bill 1/3 of the discount.</text> </level> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-318" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>A person shall be licensed by the Comptroller before the person may engage, in the State, in the business of:</text> <level label="1"> <text>a dealer;</text> </level> <level label="2"> <text>a distributor;</text> </level> <level label="3"> <text>a special fuel seller;</text> </level> <level label="4"> <text>a special fuel user; or</text> </level> <level label="5"> <text>a turbine fuel seller.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-319" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>To qualify for a Class “A” license, an applicant shall be:</text> <level label="1"> <text>an entity that:</text> <level label="i"> <text>blends or refines gasoline;</text> </level> <level label="ii"> <text>owns or controls and dedicates at least 1 million gallons of storage capacity in the State to gasoline, other than aviation gasoline, and to special fuel; and</text> </level> <level label="iii"> <text>keeps in the State an inventory of at least 500,000 gallons of that gasoline and special fuel; or</text> </level> </level> <level label="2"> <text>an entity that is wholly owned by one or more entities that would otherwise qualify as a Class “A” licensee.</text> </level> </level> <level label="b"> <text>To qualify for a Class “B” license, an applicant shall be an entity that is licensed by the state from which the gasoline is to be exported for importation into this State.</text> </level> <level label="c"> <text>To qualify for a Class “C” license, an applicant shall be an entity that:</text> <level label="1"> <text>is based in another state;</text> </level> <level label="2"> <text>is licensed by the state to which that gasoline is to be exported;</text> </level> <level label="3"> <text>has no sales in this State; and</text> </level> <level label="4"> <text>does not own, operate or utilize in this State a facility that can store or dispense motor fuel.</text> </level> </level> <level label="d"> <text>To qualify for a Class “D” license, an applicant shall be an entity that:</text> <level label="1"> <text>is organized under the laws of the State;</text> </level> <level label="2"> <text>does not blend or refine gasoline;</text> </level> <level label="3"> <text>has, in this State, excluding retail service stations, fixed storage tanks for at least 200,000 gallons of motor fuel other than aviation fuel;</text> </level> <level label="4"> <text>keeps an inventory of motor fuel in the State; and</text> </level> <level label="5"> <text>annually sells in the State:</text> <level label="i"> <text>at least 1 million gallons of gasoline to persons who are not licensed dealers; and</text> </level> <level label="ii"> <text>of the total gallons of motor fuel acquired, at least 50% in gasoline.</text> </level> </level> </level> <level label="e"> <text>To qualify for a Class “G–Temporary” license, an applicant shall be an entity that:</text> <level label="1"> <text>is not entitled to any other class of license for dealers;</text> </level> <level label="2"> <text>has a specific federal contract to supply gasoline to the United States or a unit of the United States that is entitled to an exemption under § 9–304 of this subtitle or to a refund under § 13–901(f)(1)(ii)2A of this article; and</text> </level> <level label="3"> <text>is licensed by the state from which that gasoline is to be exported, if any part is to be imported into this State.</text> </level> </level> <level label="f"> <text>To qualify for a Class “W” license, an applicant shall be an entity that is not entitled to any other class of license.</text> </level> <level label="g"> <text>To qualify for an exemption certificate, an applicant:</text> <level label="1"> <text>shall hold a Class “F”, “S”, or “U” license;</text> </level> <level label="2"> <text>shall be an entity that is exempt from the motor fuel tax under this subtitle; or</text> </level> <level label="3"> <text>may not own or operate on public highways in this State a vehicle that is propelled by special fuel.</text> </level> </level> <level label="h"> <text>If an applicant is organized under the laws of another state or country, the applicant first shall qualify to do business in this State under the appropriate provisions of the Corporations and Associations Article.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-320" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>An applicant for a license shall submit to the Comptroller:</text> <level label="1"> <text>a completed application, on the form that the Comptroller requires, that:</text> <level label="i"> <text>is made under oath;</text> </level> <level label="ii"> <text>states the name under which the applicant does or will do business in the State;</text> </level> <level label="iii"> <text>states, for partnerships, the name of each partner;</text> </level> <level label="iv"> <text>states, for firms, the name of each member; and</text> </level> <level label="v"> <text>states, for corporations, the names and addresses of its principal officers, resident agent, and attorney in fact; and</text> </level> </level> <level label="2"> <text>the bond required under Title 13 of this article.</text> </level> </level> <level label="b"> <text>An applicant for an exemption certificate shall submit a completed application, on the form that the Comptroller requires, that:</text> <level label="1"> <text>is made under oath;</text> </level> <level label="2"> <text>states the name under which the applicant does or will do business in the State;</text> </level> <level label="3"> <text>states, for partnerships, the name of each partner;</text> </level> <level label="4"> <text>states, for firms, the name of each member; and</text> </level> <level label="5"> <text>states, for corporations, the names and addresses of its principal officers, resident agent, and attorney in fact.</text> </level> </level> <level label="c"> <text>The Comptroller shall keep and index:</text> <level label="1"> <text>each application filed under this section;</text> </level> <level label="2"> <text>each bond filed under this section; and</text> </level> <level label="3"> <text>a record of:</text> <level label="i"> <text>each licensee; and</text> </level> <level label="ii"> <text>each holder of an exemption certificate.</text> </level> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-321" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>The Comptroller shall issue a license of the appropriate class to each applicant who meets the requirements of this subtitle.</text> </level> <level label="b"> <text>The Comptroller shall issue an exemption certificate to each applicant who meets the requirements of this subtitle.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-322" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>A Class “A” license authorizes the licensee to:</text> <level label="1"> <text>import into this State gasoline on which the motor fuel tax has not been paid;</text> </level> <level label="2"> <text>export from this State gasoline on which the motor fuel tax has not been paid; and</text> </level> <level label="3"> <text>acquire in this State from another holder of a Class “A” license gasoline on which the motor fuel tax has not been paid.</text> </level> </level> <level label="b"> <level label="1"> <text>A Class “B” license authorizes the licensee to import into this State gasoline on which the motor fuel tax has not been paid, for personal use or for redistribution.</text> </level> <level label="2"> <text>A holder of a Class “B” license may not acquire in this State gasoline on which the motor fuel tax has not been paid.</text> </level> </level> <level label="c"> <level label="1"> <text>A Class “C” license authorizes the licensee to:</text> <level label="i"> <text>acquire, in this State, from a supplier whom the Comptroller specifically approves, gasoline on which the motor fuel tax has not been paid; and</text> </level> <level label="ii"> <text>export that gasoline.</text> </level> </level> <level label="2"> <text>A holder of a Class “C” license may not import into this State gasoline on which the motor fuel tax has not been paid.</text> </level> </level> <level label="d"> <level label="1"> <text>A Class “D” license authorizes the licensee to acquire, in this State, gasoline on which the motor fuel tax has not been paid from:</text> <level label="i"> <text>a holder of a Class “A” license; or</text> </level> <level label="ii"> <text>another holder of a Class “D” license.</text> </level> </level> <level label="2"> <text>Unless authorized by the Comptroller, a holder of a Class “D” license may not import into this State gasoline on which the motor fuel tax has not been paid.</text> </level> </level> <level label="e"> <text>A Class “F” license authorizes the licensee to engage, in this State, in the business of a turbine fuel seller.</text> </level> <level label="f"> <level label="1"> <text>A Class “G–Temporary” license authorizes the licensee during the term of the federal contract for which the license is issued to:</text> <level label="i"> <text>acquire, in this State, gasoline on which the motor fuel tax has not been paid, in the amount that the contract specifies and from a supplier whom the Comptroller specifically approves; and</text> </level> <level label="ii"> <text>deliver that amount to the location that the contract specifies.</text> </level> </level> <level label="2"> <text>A Class “G–Temporary” license may be extended if:</text> <level label="i"> <text>the original federal contract is extended; or</text> </level> <level label="ii"> <text>during the term of the license, another contract is awarded to the licensee.</text> </level> </level> </level> <level label="g"> <text>A Class “S” license authorizes a licensee to engage, in this State, in the business of a special fuel seller.</text> </level> <level label="h"> <text>A Class “U” license authorizes a licensee to engage, in this State, in the business of a special fuel user.</text> </level> <level label="i"> <text>A Class “W” license authorizes a licensee to engage, in this State, in the business of a distributor.</text> </level> <level label="j"> <text>A dealer who holds any class of license because the dealer was licensed before July 1, 1985, has the privileges authorized for that class until the dealer is required to apply for a new license, in accordance with regulations of the Comptroller in effect as of July 1, 1985.</text> </level> <level label="k"> <text>As indicated on an exemption certificate, the certificate authorizes the holder to acquire, in bulk and without paying the motor fuel tax:</text> <level label="1"> <text>special fuel other than turbine fuel; or</text> </level> <level label="2"> <text>turbine fuel.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-323" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>Except as provided in subsection (b) of this section, a license or an exemption certificate expires on the first May 31 after its effective date.</text> </level> <level label="b"> <text>A Class “G-Temporary” license expires on the earlier of:</text> <level label="1"> <text>termination of the contract for which the license was issued; or</text> </level> <level label="2"> <text>the first May 31 after its effective date.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="9-324" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>Each licensee and exemption certificate holder shall display the license or certificate conspicuously in each place of business, in this State, of the licensee or holder.</text> </section> <section article="gtg" article_name="Tax - General" number="9-325" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>A license or exemption certificate is valid only for the person in whose name the license or certificate is issued and is not assignable.</text> </section> <section article="gtg" article_name="Tax - General" number="9-326" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>To obtain proper identification of a person who receives, buys, sells, or uses motor fuel, the Comptroller may:</text> <level label="1"> <text>require information necessary to assign an identification number to the person; and</text> </level> <level label="2"> <text>assign a license or other identification number to the person.</text> </level> </level> <level label="b"> <text>A person required to file a return or other document under this subtitle shall include the identification number of the person filing and of each other person listed in the other document.</text> </level> <level label="c"> <text>A person who is to be listed in any return or other document filed by another person under this subtitle shall give the appropriate identification number to the person who is required to file the document.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-327" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>To obtain an exemption under § 9-303(a), (b), or (c) of this subtitle, a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall complete and submit any certificates and reports that the Comptroller requires, by regulation.</text> </level> <level label="b"> <text>If the holder of an exemption certificate changes the use of any special fuel obtained under that certificate to a taxable use, the holder shall give the Comptroller written notice of the change within 5 days after the first change.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-328" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>Subject to the hearing provisions of § 9-329 of this subtitle, the Comptroller may deny a license or exemption certificate to any applicant, if the applicant:</text> <level label="1"> <text>fraudulently or deceptively has obtained or attempts to obtain a license or exemption certificate for the applicant or another person;</text> </level> <level label="2"> <text>previously has had a license or exemption certificate canceled for cause; or</text> </level> <level label="3"> <text>in the judgment of the Comptroller, has not filed an application in good faith.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-329" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes any action under § 9-328 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.</text> </level> <level label="b"> <level label="1"> <text>The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.</text> </level> <level label="2"> <text>The notice shall be sent so that the applicant has at least 5 days’ notice before the hearing.</text> </level> </level> <level label="c"> <text>The Comptroller may administer oaths in connection with any proceeding under this section.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-330" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>Subject to § 9-331 of this subtitle, the Comptroller may cancel a license or exemption certificate if the licensee or certificate holder:</text> <level label="1"> <text>files false information under this subtitle;</text> </level> <level label="2"> <text>fails to file a report required under this subtitle;</text> </level> <level label="3"> <text>fails to give the Comptroller the notice of a change in use required under § 9-327(b) of this subtitle;</text> </level> <level label="4"> <text>fails to pay any motor fuel tax, interest, or penalty due under this subtitle;</text> </level> <level label="5"> <text>violates any requirement for the class of license held;</text> </level> <level label="6"> <text>violates any regulation adopted under this subtitle;</text> </level> <level label="7"> <text>fails to maintain the bond required under Title 13 of this article;</text> </level> <level label="8"> <text>stops engaging for more than 6 consecutive months in the business for which licensed; or</text> </level> <level label="9"> <text>fails to keep records required under this article, Title 10, Subtitle 3 of the Business Regulation Article, or an applicable regulation.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-331" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>If the Comptroller cancels a license or exemption certificate under § 9-330 of this subtitle, the Comptroller shall notify the licensee or certificate holder in writing sent to the last known address of the licensee or certificate holder. The notice shall be sent by certified mail, return receipt requested, under a postmark of the United States Postal Service.</text> </section> <section article="gtg" article_name="Tax - General" number="9-332" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>Any person aggrieved by a cancellation under § 9–330 of this subtitle or by a final decision of the Comptroller in a contested case as defined in § 10–202 of the State Government Article may appeal to the appropriate circuit court. The appeal shall be filed within 30 days after the mailing date of the final decision or notice of cancellation.</text> </section> <section article="gtg" article_name="Tax - General" number="9-333" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>A licensee may request in writing that the Comptroller cancel a license held by the licensee. The Comptroller shall notify the licensee in writing of the decision on the request. If the request is granted, the cancellation takes effect on the last day of the month in which the request is received.</text> </section> <section article="gtg" article_name="Tax - General" number="9-334" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>The revocation or cancellation of a license under this subtitle does not discharge a person from a duty or liability imposed by law on that person before the revocation or cancellation takes effect.</text> </section> <section article="gtg" article_name="Tax - General" number="9-335" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <text>The Comptroller shall surrender the bond filed by a licensee if:</text> <level label="1"> <text>the license is revoked or canceled; and</text> </level> <level label="2"> <text>the licensee has paid all motor fuel taxes, interest, and penalties that are due.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-336" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>The Motor Vehicle Administration shall send promptly to the Comptroller the name and address of a person who registers a motor vehicle propelled by special fuel for operation on public highways.</text> </level> <level label="b"> <text>The Comptroller shall notify immediately the Motor Vehicle Administration if:</text> <level label="1"> <text>the Comptroller cancels a license or exemption certificate issued under this subtitle or suspends or revokes an identification marker, a permit, or temporary authority issued to a motor carrier under Subtitle 2 of this title for failure to comply with the provisions of this subtitle or Subtitle 2 of this title; or</text> </level> <level label="2"> <text>the Comptroller knows that a licensee, exemption certificate holder, or motor carrier has violated the provisions of this subtitle or Subtitle 2 of this title.</text> </level> </level> <level label="c"> <text>On receipt of a notice under subsection (b) of this section, the Motor Vehicle Administration shall suspend or revoke the appropriate registration.</text> </level> <level label="d"> <text>If the Comptroller is satisfied with the corrective action taken by the licensee or certificate holder, the Comptroller may reinstate the license or exemption certificate. If the license or exemption certificate is reinstated, the Comptroller shall give the Motor Vehicle Administration notice of the reinstatement and the Motor Vehicle Administration shall reinstate the registration of the licensee or exemption certificate holder.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="9-337" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax"> <level label="a"> <text>A person may not engage in the business of a dealer, a distributor, a special fuel seller, a special fuel user, or a turbine fuel seller without a license issued by the Comptroller under this subtitle.</text> </level> <level label="b"> <text>A dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller may not receive motor fuel without a license issued by the Comptroller under this subtitle.</text> </level> <level label="c"> <text>A person may not transfer motor fuel on which motor fuel tax is due and has not been paid to a person who does not hold a license or exemption certificate issued by the Comptroller under this subtitle.</text> </level> </section>