2013 Maryland Code
TAX - GENERAL
§ 9-323 - Term of license and exemption certificate


MD Tax-Gen Code § 9-323 (2013) What's This?

§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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