2010 Maryland Code
TAX - GENERAL
TITLE 9 - FUEL TAXES
Subtitle 3 - Motor Fuel Tax
Section 9-337 - Prohibited acts.

§ 9-337. Prohibited acts.
 

(a)  Engaging in business without a license.- 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)  Receiving motor fuel.- 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)  Transfers of motor fuel.- 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. 
 

[An. Code 1957, art. 56, § 140; 1988, ch. 2, § 1; ch. 564, § 2.] 
   

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