Maryland Statutes
§ 9-327
Maryland § 9-327
This text of Maryland § 9-327 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 9-327 (2026).
Text
(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.
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Bluebook (online)
Maryland § 9-327, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/9-327.