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 […]
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 […]