# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 3. Motor Fuel Tax

#### Section 9-323

(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.

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