Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 9-101
§ 9-101
# (a)
In this title the following words have the meanings indicated.
# (b)
“Aviation fuel” means:
(1) aviation gasoline; or
(2) turbine fuel.
# (c)
# (1)
“Aviation gasoline” means gasoline that is used to propel gasoline–powered aircraft and:
(i) is invoiced as aviation gasoline; or
(ii) is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline–powered aircraft.
# (2)
“Aviation gasoline” does not include gasoline used to propel a motor vehicle.
# (d)
“Clean-burning fuel” means, when used for motor vehicle propulsion:
# (1)
natural gas;
# (2)
liquefied natural gas;
# (3)
liquefied petroleum gas;
# (4)
hydrogen;
# (5)
electricity; or
# (6)
any other fuel at least 85% of which is one or more of the following:
(i) methanol;
(ii) ethanol;
(iii) any other alcohol; or
(iv) ether.
# (e)
# (1)
“Gasoline” means a product that:
(i) is used as fuel in a spark ignited, internal combustion engine; or
(ii) is designated as gasoline by the Comptroller.
# (2)
“Gasoline” includes:
(i) casinghead gasoline;
(ii) absorption gasoline;
(iii) other natural gasoline; and
(iv) aviation gasoline.
# (f)
“Motor fuel” means:
(1) gasoline; or
(2) special fuel.
# (g)
“Motor vehicle” means a vehicle that:
(1) is self-propelled;
(2) is designed to be operated on a public highway; and
(3) is not operated only on rails.
# (h)
# (1)
“Special fuel” means a product that is usable as fuel in an internal combustion engine.
# (2)
“Special fuel” includes clean-burning fuel except electricity.
# (3)
“Special fuel” does not include gasoline.
# (i)
“Turbine fuel” means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.
Source: view the official text
In this article (40 sections)
- gtg-8-301 · § 8-301
- gtg-8-302 · § 8-302
- gtg-8-303 · § 8-303
- gtg-8-304 · § 8-304
- gtg-8-305 · § 8-305
- gtg-8-401 · § 8-401
- gtg-8-402.1 · § 8-402.1
- gtg-8-402 · § 8-402
- gtg-8-403 · § 8-403
- gtg-8-404 · § 8-404
- gtg-8-405 · § 8-405
- gtg-8-406 · § 8-406
- gtg-8-407 · § 8-407
- gtg-8-408 · § 8-408
- gtg-8-409 · § 8-409
- gtg-8-411 · § 8-411
- gtg-8-412 · § 8-412
- gtg-8-413 · § 8-413
- gtg-8-415 · § 8-415
- gtg-8-417 · § 8-417
- gtg-9-101 · § 9-101
- gtg-9-201 · § 9-201
- gtg-9-202 · § 9-202
- gtg-9-203 · § 9-203
- gtg-9-204 · § 9-204
- gtg-9-205 · § 9-205
- gtg-9-207 · § 9-207
- gtg-9-208 · § 9-208
- gtg-9-209 · § 9-209
- gtg-9-212 · § 9-212
- gtg-9-213 · § 9-213
- gtg-9-214 · § 9-214
- gtg-9-215 · § 9-215
- gtg-9-216 · § 9-216
- gtg-9-219 · § 9-219
- gtg-9-220 · § 9-220
- gtg-9-221 · § 9-221
- gtg-9-222 · § 9-222
- gtg-9-223 · § 9-223
- gtg-9-301 · § 9-301