Terms Used In Maryland Code, TAX - GENERAL 9-328

  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
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.