COMAR 03.03.01.02 — § 2 Sales to Unlicensed Seller or User.

.02 Sales to Unlicensed Seller or User.
A.
Sales of motor fuel shall be made with the motor fuel tax, as applicable, included.
B.
Exceptions are as follows:
(1)
Special fuel:
(a)
When sold and delivered into a storage tank permanently and solely connected to a heating plant, commercial stationary apparatus, stationary vapor burning apparatus (including propane tanks not connected to the vehicle propulsion system on recreational type vehicles), or watercraft,
(b)
When sold to the holder of a valid exemption certificate, provided the certificate exempts that particular type of special fuel; or
(c)
When sold to agencies and instrumentalities of the United States Government;
(2)
Aviation turbine fuel when sold to:
(a)
Carriers and operators as specified in
Tax-General Article, §9-303(c)(1)
and (2), Annotated Code of Maryland,
(b)
The State of Maryland,
(c)
Local governments of this State,
(d)
Agencies and instrumentalities of the United States Government, or
(e)
Foreign governments.
Cross References
03.03.01.16A

Cross References
03.03.01.16A

Previous

Next

This version of the laws and codes on this website is licensed under the
CC BY-NC-SA 4.0
license with copyright held by the State of Maryland.
This version of the laws and codes on this website will be dedicated to the public domain under the
CC0 1.0
license 180 days after publication.
Please do not scrape. Instead, bulk download the CC BY-NC-SA-4.0
HTML
or
XML
or CC0
HTML
or
XML
.
Powered by the non-profit
Open Law Library
.

This version of the laws and codes on this website is licensed under the
CC BY-NC-SA 4.0
license with copyright held by the State of Maryland.
This version of the laws and codes on this website will be dedicated to the public domain under the
CC0 1.0
license 180 days after publication.
Please do not scrape. Instead, bulk download the CC BY-NC-SA-4.0
HTML
or
XML
or CC0
HTML
or
XML
.
Powered by the non-profit
Open Law Library
.

This version of the laws and codes on this website is licensed under the
CC BY-NC-SA 4.0
license with copyright held by the State of Maryland.

This version of the laws and codes on this website will be dedicated to the public domain under the
CC0 1.0
license 180 days after publication.

Please do not scrape. Instead, bulk download the CC BY-NC-SA-4.0
HTML
or
XML
or CC0
HTML
or
XML
.