There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 9-318 - License required
MD Tax-Gen Code § 9-318 (2013) What's This?
§9-318.
A person shall be licensed by the Comptroller before the person may engage, in the State, in the business of:
(1) a dealer;
(2) a distributor;
(3) a special fuel seller;
(4) a special fuel user; or
(5) a turbine fuel seller.
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