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.
Md. Code, Tax - General § 9-318, under Article — Tax - General.
Md. Code, Tax - General § 9-318
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.