2896

LAWS OF MARYLAND

Ch. 607

[(b) The Comptroller is hereby given the power to cancel-
any license hitherto or hereafter issued to any dealer, such
cancellation to become effective sixty (60) days from the date of
receipt of the written request of such dealer for cancellation
thereof, or said Comptroller may cancel the license of any dealer
upon investigation and sixty (60) days' notice mailed to the last
known address of such dealer if it shall ascertain and find that
the person to whom such license has been issued is no longer
engaged in the receipt, use or sale of motor fuel as a dealer,
and has not been so engaged for the period of six (6) months
prior to such cancellation. But no such license shall be
cancelled upon the request of any dealer until and unless the
dealer shall, prior to the date of such cancellation, have paid
to the State of Maryland all taxes imposed under the provisions
of this subtitle, together with any and all penalties and fines
accruing by reason of any failure on the part of said dealer to
make reports as required by this subtitle or pay said taxes or
penalties.]

(B)  IF THE COMPTROLLER FINDS THAT A LICENSEE IS NO LONGER
ENGAGED IN THE RECEIPT, USE, OR SALE OF MOTOR VEHICLE FUEL OR
AVIATION FUEL AS A DEALER, SPECIAL FUEL USER, OR SPECIAL FUEL
SELLER AND HAS NOT BEEN SO ENGAGED FOR A PERIOD OF 6 CONSECUTIVE
MONTHS, THE COMPTROLLER MAY FORTHWITH CANCEL THE LICENSEE'S
LICENSE SUBJECT TO THE PROVISIONS OF SUBSECTION (C) OF THIS
SECTION.

(C)  UPON CANCELLATION OF A LICENSE OR EXEMPTION CERTIFICATE
BY THE COMPTROLLER PURSUANT TO SUBSECTIONS (A) OR (B) OF THIS
SECTION, THE COMPTROLLER SHALL NOTIFY SUCH LICENSEE OR HOLDER OF
AN EXEMPTION CERTIFICATE IN WRITING OF SUCH CANCELLATION BY
CERTIFIED MAIL, RETURN RECEIPT REQUESTED, BEARING A POSTMARK FROM
THE UNITED STATES POSTAL SERVICE, TO THE LAST KNOWN ADDRESS OF
SUCH LICENSEE OR HOLDER OF AN EXEMPTION CERTIFICATE APPEARING IN
THE FILES OF THE COMPTROLLER. ANY LICENSEE WHOSE LICENSE HAS
BEEN CANCELED OR ANY HOLDER OF AN EXEMPTION CERTIFICATE WHOSE
EXEMPTION CERTIFICATE HAS BEEN CANCELED MAY APPEAL TO THE
MARYLAND TAX COURT AS PROVIDED IN § 229 OF ARTICLE 81. SUCH
APPEAL MUST BE TAKEN WITHIN 30 DAYS AFTER THE MAILING DATE OF
NOTICE OF CANCELLATION.

(D)  A LICENSEE MAY REQUEST THE COMPTROLLER TO CANCEL THE
LICENSE ISSUED BY THE COMPTROLLER TO SUCH LICENSEE PURSUANT TO
THE PROVISIONS OF THIS SUBTITLE. ANY REQUEST SHALL BE IN
WRITING. IF THE COMPTROLLER GRANTS THE REQUEST, THE CANCELLATION
SHALL BE EFFECTIVE ON THE LAST DAY OF THE MONTH IN WHICH THE
REQUEST FOR CANCELLATION IS RECEIVED BY THE COMPTROLLER. THE
COMPTROLLER SHALL NOTIFY THE LICENSEE, IN WRITING, OF THE
CANCELLATION OR OF THE COMPTROLLER'S DETERMINATION NOT TO CANCEL.

(E)  THE CANCELLATION OF A LICENSE BY THE COMPTROLLER
PURSUANT TO THE PROVISIONS OF THIS SECTION SHALL NOT OPERATE TO
EXCUSE, RELIEVE, OR DISCHARGE ANY LICENSEE FROM ANY DUTY,
RESPONSIBILITY, OR TAX LIABILITY IMPOSED BY LAW UPON THE LICENSEE