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Filing Information Tax Information Payment Information Taxpayer Assistance Business Online Services |
Who must pay the tire recycling fee to the state? If you are a tire wholesaler, or a tire retailer who buys tires from out-of-state sources, you must register to pay the tire recycling fee. Wholesalers must sell tires to retailers on a fee-paid basis only. Buyers who are not tire wholesalers may not buy tires free of the fee from Maryland wholesalers and then remit the fee directly to the state comptroller. |
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