<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="9-321" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax">
  <level label="a">
    <text>The Comptroller shall issue a license of the appropriate class to each applicant who meets the requirements of this subtitle.</text>
  </level>
  <level label="b">
    <text>The Comptroller shall issue an exemption certificate to each applicant who meets the requirements of this subtitle.</text>
  </level>
</section>
