Ch. 564                                          LAWS OF MARYLAND

(F) "ENGAGE IN THE BUSINESS OF A DISTRIBUTOR" MEANS TO BUY
FOR RESALE MOTOR FUEL ON WHICH THE MOTOR FUEL TAX HAS BEEN PAID
FROM A LICENSED DEALER, LICENSED SPECIAL FUEL SELLER, LICENSED
SPECIAL FUEL USER, OR LICENSED TURBINE FUEL SELLER.

[(d)] (G) (1) "Engage in the business of a special fuel
seller" means, WITH RESPECT TO SPECIAL FUEL OTHER THAN TURBINE
FUEL, to:

(I)  IMPORT ANY SPECIAL FUEL INTO THE STATE;

(II)  sell, IN THE STATE, ANY SPECIAL FUEL ON
WHICH THE MOTOR FUEL TAX HAS NOT BEEN PAID; or

(III)  deliver, IN THE STATE, ANY special fuel
ON WHICH THE MOTOR FUEL TAX HAS NOT BEEN PAID.

(2) "ENGAGE IN THE BUSINESS OF A SPECIAL FUEL SELLER"
DOES NOT INCLUDE BRINGING SPECIAL FUEL INTO THE STATE IN THE FUEL
SUPPLY TANK OF A MOTOR VEHICLE OR VESSEL.

[(e)] (H) "Engage in the business of a special fuel user"
means to:

(1)  buy special fuel ON WHICH THE MOTOR FUEL TAX HAS
NOT BEEN PAID; and

(2)  use it in a motor vehicle that is:

[(1)] (I) owned or operated by the special fuel user;
and

[(2)] (II) registered to operate on a public highway.

(I) (1) "ENGAGE IN THE BUSINESS OF A TURBINE FUEL SELLER"
MEANS TO:

(I)  IMPORT ANY TURBINE FUEL INTO THE STATE;

(II)  SELL, IN THE STATE, ANY TURBINE FUEL ON
WHICH THE MOTOR FUEL TAX HAS NOT BEEN PAID; OR

(III)  DELIVER, IN THE STATE, ANY TURBINE FUEL
ON WHICH THE MOTOR FUEL TAX HAS NOT BEEN PAID.

(2) "ENGAGE IN THE BUSINESS OF A TURBINE FUEL SELLER"
DOES NOT INCLUDE BRINGING TURBINE FUEL INTO THE STATE IN THE FUEL
SUPPLY TANK OF AN AIRCRAFT.

[(f)] (J) "License" means a license issued by the
Comptroller under this subtitle to engage in the business of a
dealer, DISTRIBUTOR, special fuel seller, [or] special fuel user,
OR TURBINE FUEL SELLER.

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