# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 3. Motor Fuel Tax

#### Section 9-318

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.

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