2890

LAWS OF MARYLAND

Ch. 607

1.   IMPORT MOTOR VEHICLE AND AVIATION FUEL
INTO MARYLAND;

2.  EXPORT MOTOR VEHICLE AND AVIATION FUEL
OUT OF MARYLAND; AND

3.  ACQUIRE TAX EXEMPT MOTOR VEHICLE AND
AVIATION FUEL FROM OTHER CLASS "A" DEALERS.

(2)   CLASS "B":

(I)  A CLASS "B" LICENSE SHALL BE ISSUED TO
ENTITIES IMPORTING MOTOR VEHICLE FUEL OR AVIATION FUEL FOR THEIR
OWN CONSUMPTION OR REDISTRIBUTION WHO MEET ALL OF THE FOLLOWING
CRITERIA:

1.  ARE LICENSED BY THE STATE OF EXPORT;
AND

2.  POST A SURETY BOND IN AN AMOUNT SET BY
THE COMPTROLLER, PROVIDED THAT IN NO CASE SHALL BOND BE LESS THAN
$50,000.

(II)  A CLASS "B" LICENSEE SHALL BE LIABLE FOR
THE TAX IMPOSED BY THIS SUBTITLE, UPON RECEIPT, ON ALL MOTOR
VEHICLE FUEL AND AVIATION GASOLINE IMPORTED INTO THIS STATE.

(III)  A CLASS "B" LICENSEE MAY NOT ACQUIRE TAX
EXEMPT MOTOR VEHICLE FUEL FROM WITHIN THIS STATE.

(3)  CLASS "C":

(I)  A CLASS "C" LICENSE SHALL BE ISSUED TO
ENTITIES THAT EXPORT, ARE BASED IN ANOTHER STATE, AND WHO DEAL
EXCLUSIVELY IN MOTOR VEHICLE FUEL AS DESCRIBED IN § 150 OF THIS
SUBTITLE AND WHO MEET ALL OF THE FOLLOWING CRITERIA:

1.  ARE LICENSED BY THE STATE OF IMPORT;

2.  POST A SURETY BOND IN AN AMOUNT SET BY
THE COMPTROLLER, PROVIDED THAT IN NO CASE SHALL BOND BE LESS THAN
$10,000; AND

3.  HAVE NO MARYLAND SALES, NOR OWN OR
OPERATE ANY FACILITY WITHIN THIS STATE THAT IS CAPABLE OF STORING
OR DISPENSING MOTOR VEHICLE FUELS.

(II)  A CLASS "C" LICENSEE MAY NOT IMPORT MOTOR
VEHICLE FUEL INTO MARYLAND

(III)  A CLASS "C" LICENSEE MAY ACQUIRE TAX
EXEMPT MOTOR VEHICLE FUEL ONLY FROM SUCH SUPPLIERS AS ARE
SPECIFICALLY AND INDIVIDUALLY APPROVED AND AUTHORIZED BY THE
COMPTROLLER.