<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="9-325" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax">
  <text>A license or exemption certificate is valid only for the person in whose name the license or certificate is issued and is not assignable.</text>
</section>
