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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - GENERAL |
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TITLE 9. FUEL TAXES |
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SUBTITLE 3. MOTOR FUEL TAX |
| PART I. DEFINITIONS; GENERAL PROVISIONS |
| § 9-301. Definitions |
| § 9-302. Imposition of tax |
| § 9-303. Exemptions |
| § 9-303.1. Exemptions -- Diplomatic missions and personnel |
| § 9-304. United States |
| § 9-305. Tax rates |
| § 9-306. Tax rates -- Average annual retail price as basis [Section subject to contingent abrogation] |
| § 9-306. Tax rates -- Average annual retail price as basis (Section contingent on enactment of regulations.) |
| § 9-307. |
| PART II. RETURNS, REPORTS, AND RECORDS |
| § 9-308. Returns |
| § 9-309. Required records; inspection |
| § 9-310. Statement on invoice |
| § 9-311 to 9-313. |
| PART III. TAX PAYMENT |
| § 9-314. Payment of motor fuel tax |
| § 9-315. Discount |
| § 9-316, 9-317. |
| PART IV. LICENSING OF DEALERS, DISTRIBUTORS, AND SPECIAL FUEL SELLERS AND USERS |
| § 9-318. License required |
| § 9-319. Qualifications of applicants |
| § 9-320. Applications for licenses and exemption certificates |
| § 9-321. Issuance of licenses and exemption certificates |
| § 9-322. Scope of license and exemption certificate |
| § 9-323. Term of license and exemption certificate |
| § 9-324. Display of licenses and exemption certificates |
| § 9-325. Nonassignability of license and exemption certificate |
| § 9-326. Identification numbers |
| § 9-327. Additional duties |
| § 9-328. Denials |
| § 9-329. Hearings on denials |
| § 9-330. Cancellation of license or exemption certificate |
| § 9-331. Notice of cancellation |
| § 9-332. Judicial review |
| § 9-333. Request for voluntary cancellation |
| § 9-334. Nondischarge of liability |
| § 9-335. Surrender of bond |
| § 9-336. Coordination with Motor Vehicle Administration |
| § 9-337. Prohibited acts |