WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

In subsections (b) and (c) of this     section, the

references to being "listed" in a    document are

substituted for the former phrase "with     respect to",
for clarity.

Defined terms: "Comptroller" § 1-101
"Motor fuel" § 9-101 "Person" § 1-101

9-327. ADDITIONAL DUTIES.

(A)  REQUIREMENTS FOR CERTAIN EXEMPTED FUEL.

TO OBTAIN AN EXEMPTION UNDER § 9-303(A) OR (B) OF THIS
SUBTITLE, A DEALER, SPECIAL FUEL SELLER, OR SPECIAL FUEL USER
SHALL COMPLETE AND SUBMIT ANY' CERTIFICATES AND REPORT THAT THE
COMPTROLLER REQUIRES, BY REGULATION.

(B)  AVIATION FUEL INVOICES.

A RETAIL AVIATION FUEL DEALER SHALL USE THE INVOICE THAT THE
COMPTROLLER REQUIRES, BY REGULATION, FOR SALES OF AVIATION FUEL.

(C)  CHANGE OF USE OF SPECIAL FUEL.

IF THE HOLDER OF AN EXEMPTION CERTIFICATE CHANGES THE USE OF
ANY SPECIAL FUEL OBTAINED UNDER THAT CERTIFICATE TO A TAXABLE
USE, THE HOLDER SHALL GIVE THE COMPTROLLER WRITTEN NOTICE OF THE
CHANGE WITHIN 5 DAYS AFTER THE FIRST CHANGE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 56, §
151(b)(3), the first sentence of § 140(g)(3), and the
second sentence of § 150.

In subsection (c) of this section, the former
reference to "the period for which a valid exemption
certificate is held" is deleted as surplusage.

Defined terms: "Aviation fuel" § 9-101
"Comptroller" § 1-101 "Dealer" § 9-301
"Special fuel" § 9-101
"Special fuel seller" § 9-301
"Special fuel user" § 9-301

9-328. DENIALS.

SUBJECT TO THE HEARING PROVISIONS OF § 9-329 OF THIS
SUBTITLE, THE COMPTROLLER MAY DENY A LICENSE OR EXEMPTION
CERTIFICATE TO ANY APPLICANT, IF THE APPLICANT:

(1) FRAUDULENTLY OR DECEPTIVELY HAS OBTAINED OR
ATTEMPTS TO OBTAIN A LICENSE OR EXEMPTION CERTIFICATE FOR THE
APPLICANT OR ANOTHER PERSON;

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