Ch. 2

LAWS OF MARYLAND

"State" § 1-101

9-325. NONASSIGNABILITY OF LICENSE AND EXEMPTION CERTIFICATE.

A LICENSE OR EXEMPTION CERTIFICATE IS VALID. ONLY FOR THE
PERSON IN WHOSE NAME THE LICENSE OR CERTIFICATE IS ISSUED AND IS
NOT ASSIGNABLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and second
clauses of former Art. 56, § 140(k).

Defined terms: "License" § 9-301
"Person" § 1-101

9-326. IDENTIFICATION NUMBERS.

(A)  AUTHORITY OF COMPTROLLER TO ASSIGN.

TO OBTAIN PROPER IDENTIFICATION OF A PERSON WHO RECEIVES,
BUYS, SELLS, OR USES MOTOR FUEL, THE COMPTROLLER MAY:

(1)  REQUIRE INFORMATION NECESSARY TO ASSIGN AN
IDENTIFICATION NUMBER TO THE PERSON; AND

(2)  ASSIGN A LICENSE OR OTHER IDENTIFICATION NUMBER
TO THE PERSON-

(B)  REQUIREMENT AS TO PERSON FILING DOCUMENT.

A PERSON REQUIRED TO FILE A RETURN OR OTHER DOCUMENT UNDER
THIS SUBTITLE SHALL INCLUDE THE IDENTIFICATION NUMBER OF THE
PERSON FILING AND OF EACH OTHER PERSON LISTED IN THE OTHER
DOCUMENT.

(C)  REQUIREMENT AS TO PERSON LISTED IN DOCUMENT.

A PERSON WHO IS TO BE LISTED IN ANY RETURN OR OTHER DOCUMENT

FILED BY ANOTHER PERSON UNDER THIS SUBTITLE SHALL GIVE THE

APPROPRIATE IDENTIFICATION NUMBER TO THE PERSON WHO IS REQUIRED
TO FILE THE DOCUMENT.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 56, §
140A.

In subsections (a) through (c) of this section, the
former references to "statement" are deleted as
included in the term "other document".

In the introductory language of subsection (a) of this
section, the reference to identification "of a person
who receives ... or uses motor fuel" is substituted
for the former phrase "of such ... person" and the
word "his", which referred to persons filing or listed
in returns, for clarity.

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