Md. Code Regs. 03.03.01.18

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.03.01.18 - Definitions

For the purpose of the administration of Tax-General Article, §9-319, Annotated Code of Maryland, relating to storage capacity requirements:

A. "Control" means having absolute authority and responsibility for all fuels placed into and removed from a given tank or tanks. If "control" is claimed by a person leasing or renting a tank or tanks owned by another person, the lease or rental arrangement shall be for a period of at least 3 years beyond the date of the filing of the application for a dealer's license by the person claiming "control".

B. "Maintaining" means same as "control".

C. "Storage capacity" for a Class A licensee means a minimum of 1,000,000 gallons of gasoline and 1,000,000 gallons of special fuel.

Md. Code Regs. 03.03.01.18

Regulation .18 adopted effective November 22, 1982 (9:23 Md. R. 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Regulations .18 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)