Maryland § 9-309
Full text of Maryland Maryland Code § 9-309, with citation guidance and answers to common questions.
§ 9-309.
(a) (1) Each person who engages in the business of a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall keep for 4 years records of motor fuel that the person:
(i) buys in the State;
(ii) receives in the State;
(iii) sells in the State;
(iv) delivers in the State; or
(v) uses in the State.
(2) The records kept under this subsection shall include:
(i) bills of lading;
(ii) invoices; and
(iii) any other pertinent record that the Comptroller requires to administer the laws that relate to the motor fuel tax.
(b) A person required to keep records under subsection (a) of this section shall make the records available for inspection by the Comptroller at any time during business hours.
(c) (1) The Comptroller may charge a person for the reasonable travel and other expenses of inspecting records required to be kept under subsection (a) of this section, if:
(i) the Comptroller decides that the inspection is necessary; and
(ii) the person does not make the records available in this State.
(2) If a person does not pay charges assessed against the person under this subsection within 30 days after receipt of a bill for the charges, the Comptroller may:
(i) sue to collect the charges; or
(ii) cancel the license, if any, of the person in accordance with § 9-330 of this subtitle.
Frequently Asked Questions About Maryland § 9-309
What does Maryland Code § 9-309 cover?
Section 9-309 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 9-309?
A common citation format is "Maryland Code § 9-309" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 9-309 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.