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 […]