Section 9-303.1 – Exemptions — Diplomatic Missions and Personnel
(a) (1) In this section the following words have the meanings indicated. (2) “Diplomatic mission” means a permanent mission to the United Nations and foreign embassies and consulates. (3) “Diplomatic personnel” means foreign embassy and consular officials, and foreign embassy and consular employees that have been certified by the U.S. Department of State. (b) The motor fuel tax, pursuant to […]
Section 9-304 – United States
The Comptroller may allow, by regulation, a licensed dealer, a licensed special fuel seller, or a licensed turbine fuel seller to omit the motor fuel tax on motor fuel sold to the United States or a unit of the United States.
Section 9-305 – Tax Rates
(a) Except as provided in subsection (b) of this section, the motor fuel tax rate is: (1) 7 cents for each gallon of aviation gasoline; (2) 23.5 cents for each gallon of gasoline other than aviation gasoline; (3) 24.25 cents for each gallon of special fuel other than clean–burning fuel or turbine fuel; (4) 7 cents for each gallon of […]
Section 9-306 – Tax Rates — Average Annual Retail Price as Basis
(a) (1) In this section the following words have the meanings indicated. (2) “Average annual retail price” means the 12–month average retail price per gallon of motor fuel purchased in the State determined in accordance with subsection (d) of this section. (3) “Sales and use tax equivalent rate” means the per gallon tax rate calculated based on a percentage […]
Section 9-308 – Returns
(a) Except as provided in subsections (b) and (c) of this section, each dealer, special fuel seller, special fuel user, or turbine fuel seller shall complete, under oath, and file with the Comptroller a motor fuel tax return: (1) for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller sells […]
Section 9-309 – Required Records; Inspection
(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 […]
Section 9-310 – Statement on Invoice
(a) Each dealer, distributor, special fuel seller, or turbine fuel seller who sells motor fuel shall give the buyer an original invoice that includes: (1) the name under which the Comptroller licenses the seller; and (2) a statement: (i) of the amount of motor fuel tax charged; or (ii) if tax is not charged, that the “Maryland motor fuel tax […]
Section 8-409 – Tax as Customer Charge
(a) The public service company franchise tax with respect to gross receipts from telecommunications service shall be added to and disclosed as an element of the public service company’s charge to the customer for the service. (b) A public service company may surcharge its customers for the public service company franchise tax imposed under § 8-402.1 of […]
Section 9-215 – Time of Payment
A motor carrier shall pay the motor carrier tax for a period with the return that covers the period, in accordance with regulations of the Comptroller.
Section 8-411 – Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article
A public service company may claim a credit against the public service company franchise tax for wages paid to qualified employees as provided under Title 6, Subtitle 3 of the Economic Development Article.