{"data":{"id":"us-md/md.-code-tax-general-9-318","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 9–318","heading":"","body":"A person shall be licensed by the Comptroller before the person may engage, in the State, in the business of:\n(1) a dealer;\n(2) a distributor;\n(3) a special fuel seller;\n(4) a special fuel user; or\n(5) a turbine fuel seller.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=9-318","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"236c7ff857a13705f4edc57db6da16e2b6f8a5956ae21480a8e4d9ddc11177ba","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-9-315","next":"us-md/md.-code-tax-general-9-319"},"notice":"GroundRules: Original legal text. Not legal advice."}