A. Applications for licenses shall be on forms provided by the Comptroller and shall indicate the type and class of license sought, as follows:
(a) Class "A",
(b) Class "B",
(c) Class "C",
(d) Class "D",
(e) Class "G-Temporary";
(2) Special Fuel Seller;
(3) Special Fuel User;
(4) Distributor; or
(5) Turbine Fuel Seller.
B. If the licensee discontinues business, the license shall be returned to the Comptroller for cancellation. Unless a bond rider has been accepted by the Comptroller, licensees shall apply for a new license and furnish a new bond under the following circumstances:
(1) When there has been a change in the name of the company even though the ownership remains the same;
(2) When the business of an individual or a partnership is taken over and continued by a corporation;
(3) When the licensee is a corporation and surrenders its charter and the business is continued by an individual, a partnership, or any other legal entity;
(4) When an individual is licensed as a dealer, user, or seller, dies, and the business is continued by another person or entity;
(5) When an individually owned business is taken over and continued by a partnership;
(6) When a business owned by a partnership is taken over and continued by an individual;
(7) When a business which is owned by a partnership is taken over and continued by an individual, another partnership, or corporation;
(8) When any other situation arises in which a business that is owned by one type of legal entity is taken over and continued by a different legal entity; or
(9) When there is a change in the Federal Identification Number.
C. Licensed special fuel users making a sale of special fuel that is exempt from the motor fuel tax shall be reclassified and licensed as a special fuel seller.
D. Change of Class of Dealer License.
(1) When a licensed dealer fails to meet the qualifications required by Tax-General Article, § 9-319, Annotated Code of Maryland, for the specific class of license held, the dealer shall immediately notify the Comptroller.
(2) The dealer shall provide the Comptroller any additional information requested by the Comptroller.
(3) The Comptroller may then issue to the dealer any alternative license to which the dealer may be entitled.