COMAR 03.03.01.18 — § 18 Definitions.

.18 Definitions.
For the purpose of the administration of
Tax-General Article, §9-319, Annotated Code of Maryland
, relating to storage capacity requirements:
A.
“Control” means having absolute authority and responsibility for all fuels placed into and removed from a given tank or tanks. If “control” is claimed by a person leasing or renting a tank or tanks owned by another person, the lease or rental arrangement shall be for a period of at least 3 years beyond the date of the filing of the application for a dealer's license by the person claiming “control”.
B.
“Maintaining” means same as “control”.
C.
“Storage capacity” for a Class A licensee means a minimum of 1,000,000 gallons of gasoline and 1,000,000 gallons of special fuel.