§ 9–337
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 9-337 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–337LinkCopy Citation
(a)
A person may not engage in the business of a dealer, a distributor, a special fuel seller, a special fuel user, or a turbine fuel seller without a license issued by the Comptroller under this subtitle.
(b)
A dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller may not receive motor fuel without a license issued by the Comptroller under this subtitle.
(c)
A person may not transfer motor fuel on which motor fuel tax is due and has not been paid to a person who does not hold a license or exemption certificate issued by the Comptroller under this subtitle.