# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 3. Motor Fuel Tax

#### Section 9-320

(a) An applicant for a license shall submit to the Comptroller:

  (1) a completed application, on the form that the Comptroller requires, that:

    (i) is made under oath;

    (ii) states the name under which the applicant does or will do business in the State;

    (iii) states, for partnerships, the name of each partner;

    (iv) states, for firms, the name of each member; and

    (v) states, for corporations, the names and addresses of its principal officers, resident agent, and attorney in fact; and

  (2) the bond required under Title 13 of this article.

(b) An applicant for an exemption certificate shall submit a completed application, on the form that the Comptroller requires, that:

  (1) is made under oath;

  (2) states the name under which the applicant does or will do business in the State;

  (3) states, for partnerships, the name of each partner;

  (4) states, for firms, the name of each member; and

  (5) states, for corporations, the names and addresses of its principal officers, resident agent, and attorney in fact.

(c) The Comptroller shall keep and index:

  (1) each application filed under this section;

  (2) each bond filed under this section; and

  (3) a record of:

    (i) each licensee; and

    (ii) each holder of an exemption certificate.

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