Terms Used In Maryland Code, TAX - GENERAL 9-318

  • 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
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See
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.