WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(II) HOLDS INSUFFICIENT PROPERTY IN THE STATE
TO PROVIDE ADEQUATE SECURITY FOR THE INCOME TAX IF THE PROPERTY
WERE TO BECOME SUBJECT TO A LIEN UNDER THIS SUBTITLE.

(E)  MOTOR CARRIER TAX.

THE COMPTROLLER MAY REQUIRE A PERSON SEEKING A REFUND OF
MOTOR CARRIER TAX TO POST SECURITY FOR THE TAX IN AN AMOUNT OF
NOT LESS THAN $5,000 BUT NOT MORE THAN $100,000.

(F)  MOTOR FUEL TAX.

THE COMPTROLLER SHALL REQUIRE AN APPLICANT FOR A LICENSE
UNDER TITLE 9 OF THIS ARTICLE 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 LICENSE;

(2)  $50,000 FOR A CLASS B LICENSE;

(3)  $10,000 FOR A CLASS C LICENSE;

(4)  $200,000 FOR A CLASS D LICENSE;

(5)  $1,000 FOR A CLASS F LICENSE;

(6)  $10,000 FOR A CLASS G LICENSE;

(7)  $1,000 FOR A CLASS S LICENSE; AND

(8)  $1,000 FOR A CLASS U LICENSE.

(G)  SALES  AND USE TAX.

THE COMPTROLLER MAY REQUIRE A PERSON SUBJECT TO THE SALES
AND USE TAX TO POST SECURITY FOR THE TAX IN THE AMOUNT THAT THE
COMPTROLLER DETERMINES.

(H) TOBACCO TAX.

THE COMPTROLLER MAY REQUIRE A PERSON SUBJECT TO THE TOBACCO
TAX TO POST SECURITY FOR THE TAX IN THE AMOUNT THAT THE
COMPTROLLER REQUIRES.

REVISOR'S NOTE: This section is new language that, in part,
repeats the provisions of present Art. 56, § 113 that
relate to security for tax and, in part, is derived
without substantive change from former Art. 2B, §
142(b), as it related to the amount of the bond, the
first sentence of (a), and the first, third, and
fourth sentences of (c), from former Art. 56, §
140(c)(l)(i)2., (2)(i)2., (3)(i)2., (4)(i)3.,
(5)(i)3., and (6)(i)2. and the second sentence of §
141(a), and from former Art. 81, § 408(b)(1) and the

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