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2023 Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 4 - Tax Collection
Section 11-410 - Marina to Collect Tax on Sale of Dyed Diesel Fuel
Universal Citation:
MD. Tax - General Code § 11-410 (2023)
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A marina that sells dyed diesel fuel, as defined in § 11–104(h) of this title:
(1) shall pay the sales and use tax to the Comptroller; and
(2) may not collect the sales and use tax from the buyer as a separately stated item.
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