# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 3. Motor Fuel Tax

#### Section 9-328

Subject to the hearing provisions of Sec. 9-329 of this subtitle, the Comptroller may deny a license or exemption certificate to any applicant, if the applicant:

(1) fraudulently or deceptively has obtained or attempts to obtain a license or exemption certificate for the applicant or another person;

(2) previously has had a license or exemption certificate canceled for cause; or

(3) in the judgment of the Comptroller, has not filed an application in good faith.

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