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 9-314 – Payment of Motor Fuel Tax
(a) The motor fuel tax on gasoline shall be paid by: (1) the licensed Class B dealer who first receives gasoline imported into the State; (2) any other dealer who: (i) uses the gasoline; or (ii) first sells the gasoline in this State to a buyer other than a licensed dealer authorized to acquire gasoline, in accordance with § 9–322 […]
Section 9-315 – Discount
(a) A licensed dealer or licensed special fuel seller shall deduct 0.5% of the 1st 10 cents of the motor fuel tax on each gallon of motor fuel, as a discount: (1) instead of an allowance for evaporation, shrinkage, and handling; and (2) to reimburse the licensed dealer or licensed special fuel seller for expenses incurred for the […]
Section 9-318 – License Required
A person shall be licensed by the Comptroller before the person may engage, in the State, in the business of: (1) a dealer; (2) a distributor; (3) a special fuel seller; (4) a special fuel user; or (5) a turbine fuel seller.
Section 9-319 – Qualifications of Applicants
(a) To qualify for a Class “A” license, an applicant shall be: (1) an entity that: (i) blends or refines gasoline; (ii) owns or controls and dedicates at least 1 million gallons of storage capacity in the State to gasoline, other than aviation gasoline, and to special fuel; and (iii) keeps in the State an inventory of at least 500,000 […]
Section 9-320 – Applications for Licenses and Exemption Certificates
(a) An applicant for a license shall submit to the Comptroller: (1) a completed application, on the form that the Comptroller requires, that: (i) is made under oath; (ii) states the name under which the applicant does or will do business in the State; (iii) states, for partnerships, the name of each partner; (iv) states, for firms, the name of each […]
Section 9-302 – Imposition of Tax
Except as provided in §§ 9-303 and 9-304 of this subtitle, a tax is imposed on motor fuel.
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 […]