§ 9–323

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 9-323 (2026)

Title 9. Fuel Taxes

Subtitle 3. Motor Fuel Tax

(a)

Except as provided in subsection (b) of this section, a license or an exemption certificate expires on the first May 31 after its effective date.

(b)

A Class “G-Temporary” license expires on the earlier of:

(1)

termination of the contract for which the license was issued; or

(2)

the first May 31 after its effective date.