2010 Maryland Code
TAX - GENERAL
TITLE 9 - FUEL TAXES
Subtitle 3 - Motor Fuel Tax
Section 9-327 - Additional duties.
§ 9-327. Additional duties.
(a) Requirements for certain exempted fuel.- To obtain an exemption under § 9-303(a), (b), or (c) of this subtitle, a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall complete and submit any certificates and reports that the Comptroller requires, by regulation.
(b) Change of use of special fuel.- If the holder of an exemption certificate changes the use of any special fuel obtained under that certificate to a taxable use, the holder shall give the Comptroller written notice of the change within 5 days after the first change.
[An. Code 1957, art. 56, §§ 140, 150, 151; 1988, ch. 2, § 1; ch. 110, § 1; ch. 564, § 2.]
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