2892

LAWS OF MARYLAND

Ch. 607

TO AN EXEMPTION OR REFUND FROM THE TAX AND WHO ARE NOT ELIGIBLE
FOR ANY OTHER CLASS OF DEALER'S LICENSE, AND WHO MEET ALL OF THE
FOLLOWING CRITERIA:

1.  ARE LICENSED BY THE STATE OF EXPORT,
IF ANY PORTION OF THE MOTOR VEHICLE FUEL IS TO BE IMPORTED INTO
THIS STATE; AND

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

(II)  THE CLASS "G - TEMPORARY" LICENSE SHALL
REMAIN VALID ONLY FOR THE DURATION OF A SPECIFIC FEDERAL CONTRACT
AWARD AND ONLY FOR THE ACTUAL VOLUME OF MOTOR VEHICLE FUEL
DELIVERED TO THE PHYSICAL LOCATION SPECIFIED IN THE CONTRACT
AWARD. THE LICENSE MAY BE EXTENDED IN THE EVENT THE ORIGINAL
CONTRACT IS EXTENDED OR ANOTHER CONTRACT IS AWARDED DURING THE
PERIOD OF THE LICENSE.

(III)  MOTOR VEHICLE FUEL OBTAINED BY A CLASS "G
- TEMPORARY" LICENSEE MUST BE OBTAINED ONLY FROM SUPPLIERS
SPECIFICALLY AND INDIVIDUALLY APPROVED AND AUTHORIZED BY THE
COMPTROLLER.

(D)  ALL SPECIAL FUEL USERS SHALL OBTAIN A LICENSE FROM THE
COMPTROLLER. THE LICENSE ISSUED TO A SPECIAL FUEL USER SHALL BE
KNOWN AS A CLASS "U" LICENSE.

(E)  ALL SPECIAL FUEL SELLERS SHALL OBTAIN A LICENSE FROM
THE COMPTROLLER. THE LICENSE ISSUED TO A SPECIAL FUEL SELLER
SHALL BE KNOWN AS A CLASS "S" LICENSE.

(F)  THE COMPTROLLER SHALL REVIEW ALL DEALER LICENSES ISSUED
PURSUANT TO § 140 OF THIS SUBTITLE AND OUTSTANDING ON JULY 1,
1985, AND SHALL CLASSIFY SUCH LICENSES INTO ONE OF THE CLASSES
ENUMERATED IN THIS SECTION. THEREAFTER, SUCH LICENSEES MAY
CONTINUE TO EXERCISE THE PRIVILEGES CONFERRED BY SUCH NEWLY
CLASSIFIED LICENSE UNTIL SUCH TIME AS THE LICENSEE WOULD BE
REQUIRED TO APPLY FOR A NEW LICENSE PURSUANT TO REGULATIONS OF
THE COMPTROLLER IN EFFECT ON JULY 1, 1985.

(G)  (1) IN ORDER TO OBTAIN AN EXEMPTION CERTIFICATE, A
PERSON SHALL APPLY TO THE COMPTROLLER IN ACCORDANCE WITH
SUBSECTION (B) OF THIS SUBSECTION, AND THE APPLICANT SHALL MEET
AT LEAST 1 OF THE FOLLOWING CONDITIONS:

(I)  THE APPLICANT IS AN ORGANIZATION
SPECIFICALLY EXEMPT FROM THE MOTOR VEHICLE FUEL TAX UNDER THIS
SUBTITLE;

(II)  THE APPLICANT IS THE HOLDER OF A VALID
CLASS "U" LICENSE;

(III) THE APPLICANT IS THE HOLDER OF A VALID
CLASS "S" LICENSE; OR