reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  9-309 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part II - Returns, Reports, and Records|Section 9-309 - Required Records; Inspection

    (a)    (1)    Each person who engages in the business of a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall keep for 4 years records of motor fuel that the person:            (i)    buys in the State;            (ii)    receives in the State;            (iii)    sells in the State;            (iv)    delivers in the State; or            (v)    uses in the State.        (2)    The records kept under this subsection shall include:            (i)    bills of lading;            (ii)    invoices; and            (iii)    any other pertinent record that the Comptroller requires to administer the laws that relate to the motor fuel tax.    (b)    A person required to keep records under subsection (a) of this section shall make the records available for inspection by the Comptroller at any time during business hours.    (c)    (1)    The Comptroller may charge a person for the reasonable travel and other expenses of inspecting records required to be kept under subsection (a) of this section, if:            (i)    the Comptroller decides that the inspection is necessary; and            (ii)    the person does not make the records available in this State.        (2)    If a person does not pay charges assessed against the person under this subsection within 30 days after receipt of a bill for the charges, the Comptroller may:            (i)    sue to collect the charges; or            (ii)    cancel the license, if any, of the person in accordance with § 9-330 of this subtitle.
MD. Tax - General Code Ann. §  9-310 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part II - Returns, Reports, and Records|Section 9-310 - Statement on Invoice

    (a)    Each dealer, distributor, special fuel seller, or turbine fuel seller who sells motor fuel shall give the buyer an original invoice that includes:        (1)    the name under which the Comptroller licenses the seller; and        (2)    a statement:            (i)    of the amount of motor fuel tax charged; or            (ii)    if tax is not charged, that the “Maryland motor fuel tax is not included”.    (b)    Unless the information required by subsection (a) of this section appears on the invoice for a shipment of motor fuel from a dealer, distributor, special fuel seller, or turbine fuel seller, a person may not accept the shipment, pay for it, or offer it for sale.    (c)    (1)    A person who sells motor fuel in violation of any provision of subsection (b) of this section shall pay twice the motor fuel tax due.        (2)    Any other person who violates any provision of subsection (b) of this section shall pay the motor fuel tax due.
MD. Tax - General Code Ann. §  9-314 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part III - Tax Payment|Section 9-314 - Payment of Motor Fuel Tax

    (a)    The motor fuel tax on gasoline shall be paid by:        (1)    the licensed Class B dealer who first receives gasoline imported into the State;        (2)    any other dealer who:            (i)    uses the gasoline; or            (ii)    first sells the gasoline in this State to a buyer other than a licensed dealer authorized to acquire gasoline, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax; or        (3)    any other person who acquires gasoline on which the motor fuel tax has not been paid.    (b)    The motor fuel tax on special fuel other than turbine fuel shall be paid by:        (1)    a special fuel seller who delivers that special fuel into a tank from which a motor vehicle can be fueled unless the person who uses or resells the special fuel has an exemption certificate that authorizes the person to acquire special fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax;        (2)    a special fuel user who uses that special fuel in a motor vehicle that is owned or operated by the special fuel user and registered to operate on a public highway; or        (3)    any other person who acquires that special fuel unless:            (i)    the motor fuel tax on that special fuel has been paid; or            (ii)    the person has an exemption certificate that authorizes the person to acquire special fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax.    (c)    The motor fuel tax on turbine fuel shall be paid by:        (1)    the turbine fuel seller who delivers the turbine fuel into the fuel supply tank of a turbine–powered aircraft; or        (2)    any other person who acquires turbine fuel on which motor fuel tax has not been paid unless the person has an exemption certificate that authorizes the person to acquire turbine fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax.    (d)    A person required to pay motor fuel tax under this section shall pay it with the return that covers the period in which the person received, sold, or used the motor fuel.    (e)    If a corporation, other than a nonstock, nonprofit corporation, is required to pay motor fuel tax, personal liability for the tax and interest and penalties on the tax extends to any officer of the corporation who exercises direct control over its fiscal management.    (f)    If a limited liability company, or limited liability partnership, including a limited partnership registered as a limited liability limited partnership, is required to pay the motor fuel tax and interest and penalties on the tax, personal liability for the tax and interest and penalties on the tax extends to any person who exercises direct control over the fiscal management of the limited liability company or limited liability partnership.
MD. Tax - General Code Ann. §  9-315 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part III - Tax Payment|Section 9-315 - Discount

    (a)    A licensed dealer or licensed special fuel seller shall deduct 0.5% of the 1st 10 cents of the motor fuel tax on each gallon of motor fuel, as a discount:        (1)    instead of an allowance for evaporation, shrinkage, and handling; and        (2)    to reimburse the licensed dealer or licensed special fuel seller for expenses incurred for the State in:            (i)    keeping records;            (ii)    collecting and paying the tax; and            (iii)    preparing reports.    (b)    (1)    This subsection does not apply to:            (i)    any aviation gasoline; or            (ii)    any other motor fuel on which the motor fuel tax has not been paid.        (2)    From the discount under subsection (a) of this section:            (i)    a licensed dealer who sells gasoline to a retail service station dealer shall deduct on the bill 1/2 of the discount;            (ii)    a licensed dealer who sells gasoline to a licensed distributor or licensed special fuel seller shall deduct on the bill 2/3 of the discount;            (iii)    a licensed distributor who sells motor fuel to a retail service station dealer shall deduct on the bill 1/3 of the discount;            (iv)    a licensed special fuel seller who sells special fuel to a retail service station dealer shall deduct on the bill 1/2 of the discount;            (v)    a licensed special fuel seller who sells special fuel to a licensed distributor shall deduct on the bill 2/3 of the discount; and            (vi)    a licensed special fuel seller who sells gasoline to a licensed distributor shall deduct on the bill 1/3 of the discount.
MD. Tax - General Code Ann. §  9-318 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-318 - License Required

    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. Tax - General Code Ann. §  9-320 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-320 - Applications for Licenses and Exemption Certificates

    (a)    An applicant for a license shall submit to the Comptroller:        (1)    a completed application, on the form that the Comptroller requires, that:            (i)    is made under oath;            (ii)    states the name under which the applicant does or will do business in the State;            (iii)    states, for partnerships, the name of each partner;            (iv)    states, for firms, the name of each member; and            (v)    states, for corporations, the names and addresses of its principal officers, resident agent, and attorney in fact; and        (2)    the bond required under Title 13 of this article.    (b)    An applicant for an exemption certificate shall submit a completed application, on the form that the Comptroller requires, that:        (1)    is made under oath;        (2)    states the name under which the applicant does or will do business in the State;        (3)    states, for partnerships, the name of each partner;        (4)    states, for firms, the name of each member; and        (5)    states, for corporations, the names and addresses of its principal officers, resident agent, and attorney in fact.    (c)    The Comptroller shall keep and index:        (1)    each application filed under this section;        (2)    each bond filed under this section; and        (3)    a record of:            (i)    each licensee; and            (ii)    each holder of an exemption certificate.
MD. Tax - General Code Ann. §  9-321 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-321 - Issuance of Licenses and Exemption Certificates

    (a)    The Comptroller shall issue a license of the appropriate class to each applicant who meets the requirements of this subtitle.    (b)    The Comptroller shall issue an exemption certificate to each applicant who meets the requirements of this subtitle.
MD. Tax - General Code Ann. §  9-323 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-323 - Term of License and Exemption Certificate

    (a)    Except as provided in subsection (b) of this section, a license or an exemption certificate expires on the first May 31 after its effective date.    (b)    A Class “G-Temporary” license expires on the earlier of:        (1)    termination of the contract for which the license was issued; or        (2)    the first May 31 after its effective date.
MD. Tax - General Code Ann. §  9-324 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-324 - Display of Licenses and Exemption Certificates

    Each licensee and exemption certificate holder shall display the license or certificate conspicuously in each place of business, in this State, of the licensee or holder.
MD. Tax - General Code Ann. §  9-325 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-325 - Nonassignability of License and Exemption Certificate

    A license or exemption certificate is valid only for the person in whose name the license or certificate is issued and is not assignable.
MD. Tax - General Code Ann. §  9-326 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-326 - Identification Numbers

    (a)    To obtain proper identification of a person who receives, buys, sells, or uses motor fuel, the Comptroller may:        (1)    require information necessary to assign an identification number to the person; and        (2)    assign a license or other identification number to the person.    (b)    A person required to file a return or other document under this subtitle shall include the identification number of the person filing and of each other person listed in the other document.    (c)    A person who is to be listed in any return or other document filed by another person under this subtitle shall give the appropriate identification number to the person who is required to file the document.
MD. Tax - General Code Ann. §  9-327 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-327 - Additional Duties

    (a)    To obtain an exemption under § 9-303(a), (b), or (c) of this subtitle, a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall complete and submit any certificates and reports that the Comptroller requires, by regulation.    (b)    If the holder of an exemption certificate changes the use of any special fuel obtained under that certificate to a taxable use, the holder shall give the Comptroller written notice of the change within 5 days after the first change.
MD. Tax - General Code Ann. §  9-328 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-328 - Denials

    Subject to the hearing provisions of § 9-329 of this subtitle, the Comptroller may deny a license or exemption certificate to any applicant, if the applicant:         (1)    fraudulently or deceptively has obtained or attempts to obtain a license or exemption certificate for the applicant or another person;        (2)    previously has had a license or exemption certificate canceled for cause; or        (3)    in the judgment of the Comptroller, has not filed an application in good faith.
MD. Tax - General Code Ann. §  9-329 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-329 - Hearings on Denials

    (a)    Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes any action under § 9-328 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.    (b)    (1)    The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.        (2)    The notice shall be sent so that the applicant has at least 5 days’ notice before the hearing.    (c)    The Comptroller may administer oaths in connection with any proceeding under this section.
MD. Tax - General Code Ann. §  9-330 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-330 - Cancellation of License or Exemption Certificate

    Subject to § 9-331 of this subtitle, the Comptroller may cancel a license or exemption certificate if the licensee or certificate holder:         (1)    files false information under this subtitle;        (2)    fails to file a report required under this subtitle;        (3)    fails to give the Comptroller the notice of a change in use required under § 9-327(b) of this subtitle;        (4)    fails to pay any motor fuel tax, interest, or penalty due under this subtitle;        (5)    violates any requirement for the class of license held;        (6)    violates any regulation adopted under this subtitle;        (7)    fails to maintain the bond required under Title 13 of this article;        (8)    stops engaging for more than 6 consecutive months in the business for which licensed; or        (9)    fails to keep records required under this article, Title 10, Subtitle 3 of the Business Regulation Article, or an applicable regulation.
MD. Tax - General Code Ann. §  9-331 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-331 - Notice of Cancellation

    If the Comptroller cancels a license or exemption certificate under § 9-330 of this subtitle, the Comptroller shall notify the licensee or certificate holder in writing sent to the last known address of the licensee or certificate holder. The notice shall be sent by certified mail, return receipt requested, under a postmark of the United States Postal Service.
MD. Tax - General Code Ann. §  9-332 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-332 - Judicial Review

    Any person aggrieved by a cancellation under § 9–330 of this subtitle or by a final decision of the Comptroller in a contested case as defined in § 10–202 of the State Government Article may appeal to the appropriate circuit court. The appeal shall be filed within 30 days after the mailing date of the final decision or notice of cancellation.
MD. Tax - General Code Ann. §  9-333 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-333 - Request for Voluntary Cancellation

    A licensee may request in writing that the Comptroller cancel a license held by the licensee. The Comptroller shall notify the licensee in writing of the decision on the request. If the request is granted, the cancellation takes effect on the last day of the month in which the request is received.
MD. Tax - General Code Ann. §  9-334 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-334 - Nondischarge of Liability

    The revocation or cancellation of a license under this subtitle does not discharge a person from a duty or liability imposed by law on that person before the revocation or cancellation takes effect.
MD. Tax - General Code Ann. §  9-335 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-335 - Surrender of Bond

    The Comptroller shall surrender the bond filed by a licensee if:         (1)    the license is revoked or canceled; and        (2)    the licensee has paid all motor fuel taxes, interest, and penalties that are due.
MD. Tax - General Code Ann. §  9-336 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-336 - Coordination With Motor Vehicle Administration

    (a)    The Motor Vehicle Administration shall send promptly to the Comptroller the name and address of a person who registers a motor vehicle propelled by special fuel for operation on public highways.    (b)    The Comptroller shall notify immediately the Motor Vehicle Administration if:        (1)    the Comptroller cancels a license or exemption certificate issued under this subtitle or suspends or revokes an identification marker, a permit, or temporary authority issued to a motor carrier under Subtitle 2 of this title for failure to comply with the provisions of this subtitle or Subtitle 2 of this title; or        (2)    the Comptroller knows that a licensee, exemption certificate holder, or motor carrier has violated the provisions of this subtitle or Subtitle 2 of this title.    (c)    On receipt of a notice under subsection (b) of this section, the Motor Vehicle Administration shall suspend or revoke the appropriate registration.    (d)    If the Comptroller is satisfied with the corrective action taken by the licensee or certificate holder, the Comptroller may reinstate the license or exemption certificate. If the license or exemption certificate is reinstated, the Comptroller shall give the Motor Vehicle Administration notice of the reinstatement and the Motor Vehicle Administration shall reinstate the registration of the licensee or exemption certificate holder.
MD. Tax - General Code Ann. §  9-337 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users|Section 9-337 - Prohibited Acts

    (a)    A person may not engage in the business of a dealer, a distributor, a special fuel seller, a special fuel user, or a turbine fuel seller without a license issued by the Comptroller under this subtitle.    (b)    A dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller may not receive motor fuel without a license issued by the Comptroller under this subtitle.    (c)    A person may not transfer motor fuel on which motor fuel tax is due and has not been paid to a person who does not hold a license or exemption certificate issued by the Comptroller under this subtitle.
MD. Tax - General Code Ann. §  10-201 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 2 - Maryland Taxable Income Calculations for Individual|Part I - Maryland Taxable Income for Individual|Section 10-201 - In General

    An individual shall calculate Maryland taxable income by subtracting from the individual’s Maryland adjusted gross income calculated under Part II of this subtitle an amount that equals:         (1)    the exemptions allowed under Part III of this subtitle; and        (2)    the deductions allowed under Part IV of this subtitle.
MD. Tax - General Code Ann. §  10-203 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 2 - Maryland Taxable Income Calculations for Individual|Part II - Maryland Adjusted Gross Income|Section 10-203 - In General

    Except as provided in Subtitle 4 of this title, the Maryland adjusted gross income of an individual is the individual's federal adjusted gross income for the taxable year as adjusted under this Part II of this subtitle.
MD. Tax - General Code Ann. §  10-206 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 2 - Maryland Taxable Income Calculations for Individual|Part II - Maryland Adjusted Gross Income|Section 10-206 - Additions to Federal Adjusted Gross Income -- Nonresidents

    (a)    The amounts under this section are added to the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.    (b)    To the extent attributable to Maryland sources the addition under subsection (a) of this section includes the additions required for a resident under § 10-204 of this subtitle.    (c)    The addition under subsection (a) of this section includes the additions required for a resident under § 10-205 of this subtitle.    (d)    The addition under subsection (a) of this section includes the amount of any loss or adjustment to income that:        (1)    is included in computing federal adjusted gross income; and        (2)    is not attributable to Maryland sources.