Md. Code Ann., Tax-Gen. § 11-410
Marinas selling dyed diesel fuel
Effective Jul 1, 2012Added by Acts 2012, c. 237, § 1, eff. July 1, 2012; Acts 2012, c. 238, § 1, eff. July 1, 2012.State of Maryland
- (1) shall pay the sales and use tax to the Comptroller; and
- (2) may not collect the sales and use tax from the buyer as a separately stated item.
A marina that sells dyed diesel fuel, as defined in § 11-104(h) of this title:
Added by Acts 2012, c. 237, § 1, eff. July 1, 2012; Acts 2012, c. 238, § 1, eff. July 1, 2012.