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<section article="gtg" article_name="Tax - General" number="9-322" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax">
  <level label="a">
    <text>A Class “A” license authorizes the licensee to:</text>
    <level label="1">
      <text>import into this State gasoline on which the motor fuel tax has not been paid;</text>
    </level>
    <level label="2">
      <text>export from this State gasoline on which the motor fuel tax has not been paid; and</text>
    </level>
    <level label="3">
      <text>acquire in this State from another holder of a Class “A” license gasoline on which the motor fuel tax has not been paid.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>A Class “B” license authorizes the licensee to import into this State gasoline on which the motor fuel tax has not been paid, for personal use or for redistribution.</text>
    </level>
    <level label="2">
      <text>A holder of a Class “B” license may not acquire in this State gasoline on which the motor fuel tax has not been paid.</text>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>A Class “C” license authorizes the licensee to:</text>
      <level label="i">
        <text>acquire, in this State, from a supplier whom the Comptroller specifically approves, gasoline on which the motor fuel tax has not been paid; and</text>
      </level>
      <level label="ii">
        <text>export that gasoline.</text>
      </level>
    </level>
    <level label="2">
      <text>A holder of a Class “C” license may not import into this State gasoline on which the motor fuel tax has not been paid.</text>
    </level>
  </level>
  <level label="d">
    <level label="1">
      <text>A Class “D” license authorizes the licensee to acquire, in this State, gasoline on which the motor fuel tax has not been paid from:</text>
      <level label="i">
        <text>a holder of a Class “A” license; or</text>
      </level>
      <level label="ii">
        <text>another holder of a Class “D” license.</text>
      </level>
    </level>
    <level label="2">
      <text>Unless authorized by the Comptroller, a holder of a Class “D” license may not import into this State gasoline on which the motor fuel tax has not been paid.</text>
    </level>
  </level>
  <level label="e">
    <text>A Class “F” license authorizes the licensee to engage, in this State, in the business of a turbine fuel seller.</text>
  </level>
  <level label="f">
    <level label="1">
      <text>A Class “G–Temporary” license authorizes the licensee during the term of the federal contract for which the license is issued to:</text>
      <level label="i">
        <text>acquire, in this State, gasoline on which the motor fuel tax has not been paid, in the amount that the contract specifies and from a supplier whom the Comptroller specifically approves; and</text>
      </level>
      <level label="ii">
        <text>deliver that amount to the location that the contract specifies.</text>
      </level>
    </level>
    <level label="2">
      <text>A Class “G–Temporary” license may be extended if:</text>
      <level label="i">
        <text>the original federal contract is extended; or</text>
      </level>
      <level label="ii">
        <text>during the term of the license, another contract is awarded to the licensee.</text>
      </level>
    </level>
  </level>
  <level label="g">
    <text>A Class “S” license authorizes a licensee to engage, in this State, in the business of a special fuel seller.</text>
  </level>
  <level label="h">
    <text>A Class “U” license authorizes a licensee to engage, in this State, in the business of a special fuel user.</text>
  </level>
  <level label="i">
    <text>A Class “W” license authorizes a licensee to engage, in this State, in the business of a distributor.</text>
  </level>
  <level label="j">
    <text>A dealer who holds any class of license because the dealer was licensed before July 1, 1985, has the privileges authorized for that class until the dealer is required to apply for a new license, in accordance with regulations of the Comptroller in effect as of July 1, 1985.</text>
  </level>
  <level label="k">
    <text>As indicated on an exemption certificate, the certificate authorizes the holder to acquire, in bulk and without paying the motor fuel tax:</text>
    <level label="1">
      <text>special fuel other than turbine fuel; or</text>
    </level>
    <level label="2">
      <text>turbine fuel.</text>
    </level>
  </level>
</section>
