Md. Code, Tax-Gen. § 11-410

Current with changes from the 2024 Legislative Session

Section 11-410 - Marina to collect tax on sale of dyed diesel fuel

A marina that sells dyed diesel fuel, as defined in § 11-104(h) of this title:

(1) shall pay the sales and use tax to the Comptroller; and

(2) may not collect the sales and use tax from the buyer as a separately stated item.

Md. Code, TG § 11-410