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

MD Tax-Gen Code § 11-410 (2019) (N/A)
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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.