WILLIAM DONALD SCHAEFER, Governor Ch. 564

(1)   special fuel OTHER THAN TURBINE FUEL; or

(2)  turbine fuel.
9-327.

(a)  To obtain an exemption under § 9-303(a) [or (b)], (B),
OR (C) of this subtitle, a dealer, DISTRIBUTOR, special fuel
seller, [or] special fuel user, OR TURBINE FUEL SELLER shall
complete and submit any certificates and [report] REPORTS that
the Comptroller requires, by regulation.

(b)   [A retail aviation fuel dealer shall use the invoice
that the Comptroller requires, by regulation, for sales of
aviation fuel.

(c)] 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.

9-337.

(a)  A person may not engage in the business of a dealer, A
DISTRIBUTOR, a special fuel seller, [or] a special fuel user, OR
A TURBINE FUEL SELLER without a license issued by the Comptroller
under this subtitle.

(b)  A dealer, DISTRIBUTOR, special fuel seller, [or]
special fuel user, OR TURBINE FUEL SELLER may not receive motor
fuel without a license issued by the Comptroller under this
subtitle.

(c)  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.

13-825.

(f) The Comptroller shall require an applicant for [a] ANY
license under Title 9 of this article, EXCEPT FOR A CLASS "W"
LICENSE, to post security for the motor fuel tax in the amount
that the Comptroller requires, but not less than:

(1)  $200,000 for a Class [A] "A" license;

(2)  $50,000 for a Class [B] "B" license;

(3)  $10,000 for a Class [C] "C" license;

(4)  $200,000 for a Class [D] "D" license;

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