# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 3. Motor Fuel Tax

#### Section 9-321

(a) The Comptroller shall issue a license of the appropriate class to each applicant who meets the requirements of this subtitle.

(b) The Comptroller shall issue an exemption certificate to each applicant who meets the requirements of this subtitle.

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