§ 9–318

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 9-318 (2026)

Title 9. Fuel Taxes

Subtitle 3. Motor Fuel Tax

A person shall be licensed by the Comptroller before the person may engage, in the State, in the business of:

(1)

a dealer;

(2)

a distributor;

(3)

a special fuel seller;

(4)

a special fuel user; or

(5)

a turbine fuel seller.