Section 9-303 – Exemptions
(a) The motor fuel tax does not apply to motor fuel that is exported or sold for exportation from this State. (b) The motor fuel tax does not apply to special fuel: (1) containing dye and sold for uses other than in a licensed motor vehicle; (2) delivered into a tank used only for heating; or (3) used for any […]
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 9-213 – Payment of Tax
A motor carrier shall pay to the Comptroller the motor carrier tax computed by multiplying the tax rate under § 9-204 of this subtitle by the gallons of motor fuel used, as computed under § 9-212 of this subtitle, less any credit allowed under § 9-214 of this subtitle.
Section 9-214 – Credits
(a) A motor carrier may claim a credit against the motor carrier tax to the extent of the motor fuel tax that the motor carrier paid on motor fuel bought in the State. (b) If the credit allowed under subsection (a) of this section for a return period exceeds the motor carrier tax due in the period, […]
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 9-216 – Liability for Tax
(a) The terms of a lease determine the primary liability of a lessor and lessee of a commercial motor vehicle for the motor carrier tax. (b) If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for: (1) complying with this […]