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<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>
