A person shall be licensed by the Comptroller before the person may engage, in the State, in the business of:
(1) a dealer;
(2) a distributor;
(3) a special fuel seller;
(4) a special fuel user; or
(5) a turbine fuel seller.
Md. Code Ann., Tax-Gen. § 9-318
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.