1. A. Applications for licenses shall be on forms provided by the Comptroller and shall indicate the type and class of license sought, as follows:

   1. (1) Dealer:

      1. (a) Class “A”,
      2. (b) Class “B”,
      3. (c) Class “C”,
      4. (d) Class “D”,
      5. (e) Class “G-Temporary”;
   2. (2) Special Fuel Seller;
   3. (3) Special Fuel User;
   4. (4) Distributor; or
   5. (5) Turbine Fuel Seller.

2. B. If the licensee discontinues business, the license shall be returned to the Comptroller for cancellation. Unless a bond rider has been accepted by the Comptroller, licensees shall apply for a new license and furnish a new bond under the following circumstances:

   1. (1) When there has been a change in the name of the company even though the ownership remains the same;
   2. (2) When the business of an individual or a partnership is taken over and continued by a corporation;
   3. (3) When the licensee is a corporation and surrenders its charter and the business is continued by an individual, a partnership, or any other legal entity;
   4. (4) When an individual is licensed as a dealer, user, or seller, dies, and the business is continued by another person or entity;
   5. (5) When an individually owned business is taken over and continued by a partnership;
   6. (6) When a business owned by a partnership is taken over and continued by an individual;
   7. (7) When a business which is owned by a partnership is taken over and continued by an individual, another partnership, or corporation;
   8. (8) When any other situation arises in which a business that is owned by one type of legal entity is taken over and continued by a different legal entity; or
   9. (9) When there is a change in the Federal Identification Number.
3. C. Licensed special fuel users making a sale of special fuel that is exempt from the motor fuel tax shall be reclassified and licensed as a special fuel seller.

4. D. Change of Class of Dealer License.

   1. (1) When a licensed dealer fails to meet the qualifications required by Tax-General Article, §9-319, Annotated Code of Maryland, for the specific class of license held, the dealer shall immediately notify the Comptroller.
   2. (2) The dealer shall provide the Comptroller any additional information requested by the Comptroller.
   3. (3) The Comptroller may then issue to the dealer any alternative license to which the dealer may be entitled.

Authority: Tax-General Article, §2-103, Annotated Code of Maryland

Effective date: April 1, 1973

Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;

.14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)

Regulations .02, .07F, and .13C amended, and .03G adopted

effective October 8, 1984 (11:20 Md. R. 1740)

Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)

Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.

2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)

Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)

Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)

Regulation .21 adopted as an emergency provision effective May 21,

1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987

(Emergency provisions are temporary and not printed in COMAR)

Chapter revised effective January 23, 1989 (16:1 Md. R. 66)

Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)

Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)

Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21

adopted effective September 28, 1992 (19:19 Md. R. 1703)

Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)

Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)

Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)

Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)

Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)

Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)

Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)

Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)

Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)

Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)

Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)

Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)