Ch. 2

LAWS OF MARYLAND

A PERSON MAY NOT ENGAGE IN THE BUSINESS OF A DEALER, A
SPECIAL FUEL SELLER, OR A SPECIAL FUEL USER WITHOUT A LICENSE
ISSUED BY THE COMPTROLLER UNDER THIS SUBTITLE.

(B)  RECEIVING MOTOR FUEL.

A DEALER, SPECIAL FUEL SELLER, OR SPECIAL FUEL USER MAY NOT
RECEIVE MOTOR FUEL WITHOUT A LICENSE ISSUED BY THE COMPTROLLER
UNDER THIS SUBTITLE.

(C)  TRANSFERS OF MOTOR FUEL.

A PERSON MAY NOT TRANSFER MOTOR FUEL ON WHICH MOTOR FUEL TAX
IS DUE AND HAS NOT BEEN PAID TO A PERSON WHO DOES NOT HOLD A
LICENSE OR EXEMPTION CERTIFICATE ISSUED BY THE COMPTROLLER UNDER
THIS SUBTITLE.

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

Defined terms: "Comptroller" § 1-101
"Dealer" § 9-301

"Engage in the business of a dealer" § 9-301
"Engage in the business of a special fuel

seller" § 9-301
"Engage in the business of a special fuel

user" § 9-301
"License" § 9-301 "Motor fuel" § 9-101
"Person" § 1-101
"Special fuel seller" § 9-301
"Special fuel user" § 9-301

GENERAL REVISOR'S NOTE:

Former Art. 56, § 155, which restricted the use of motor
vehicle licensing and fuel tax revenues, now appears in SF §
7-113.

TITLE 10. INCOME TAX.

SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS.

10-101. DEFINITIONS.

(A) IN GENERAL.

IN THIS TITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from the introductory
language of former Art. 81, § 279 and rephrased in the
standard introductory language to a definition
section.

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