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Ch. 2 LAWS OF MARYLAND
(A) IN GENERAL.
EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, A LICENSE IS
EFFECTIVE UNTIL IT IS:
(1) SURRENDERED BY THE LICENSEE; OR
(2) REVOKED FOR CAUSE BY THE COMPTROLLER.
(B) SPECIAL TERMS OF LICENSE.
(1) IF A PARTNERSHIP THAT IS LICENSED TO ENGAGE IN
THE BUSINESS OF A RETAIL VENDOR IS DISSOLVED BY THE DEATH OF A
PARTNER, THE SURVIVING PARTNER OR PARTNERS MAY OPERATE UNDER THE
LICENSE FOR NOT MORE THAN 60 DAYS AFTER THE DATE OF DISSOLUTION.
(2) IF A PERSON WHO IS LICENSED TO ENGAGE IN THE
BUSINESS OF A RETAIL VENDOR DIES, THE HEIRS OR LEGAL
REPRESENTATIVE OF THE LICENSEE MAY OPERATE UNDER THE LICENSE FOR
THE PERIOD OF TIME NECESSARY FOR THE ADMINISTRATION OF THE
LICENSEE'S ESTATE.
(3) IF A PERSON WHO IS LICENSED TO ENGAGE IN THE
BUSINESS OF A RETAIL VENDOR DECLARES BANKRUPTCY, THE RECEIVER OR
TRUSTEE IN BANKRUPTCY MAY OPERATE UNDER THE LICENSE FOR THE
PERIOD OF TIME NECESSARY FOR THE ADMINISTRATION OF THE LICENSEE'S
ASSETS.
(4) IF 2 OR MORE PERSONS WHO CONSTITUTE A SINGLE
VENDOR LICENSED TO ENGAGE IN THE BUSINESS OF A RETAIL VENDOR
OPERATE AT 1 PLACE OF BUSINESS UNDER 1 LICENSE, THE RETIREMENT OF
1 OR MORE PERSONS FROM THE BUSINESS OR THE ADDITION OF 1 OR MORE
PERSONS TO THE BUSINESS WILL NOT AFFECT THE LICENSE OR REQUIRE A
NEW LICENSE FOR THE PLACE OF BUSINESS.
REVISOR'S NOTE: This section is new language derived
without substantive change from the fourth sentence of
former Art. 81, § 397, the fourth sentence of § 362,
and the second sentence and the second clause of the
first sentence of § 360.
Defined terms: "Comptroller" § 1-101
"Engage in the business of a retail vendor" § 11-701
"License" § 11-701 "Person" §§ 1-101 and 11-101
"Vendor" § 11-101
11-707. SPECIAL LICENSE TO COLLECT TAX.
(A) ISSUANCE.
THE COMPTROLLER MAY ISSUE A SPECIAL LICENSE AT NO CHARGE TO
AN APPLICANT WHO:
(1) IS NOT REQUIRED TO BE LICENSED AS AN OUT-OF-STATE
VENDOR OR A RETAIL VENDOR;
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