§ 9-301

# (a)

In this subtitle the following words have the meanings indicated.

# (b)

# (1)

“Blend” means to mix together any combination of:

(i) alkylate;

(ii) aromatic;

(iii) cracked gasoline;

(iv) natural gasoline;

(v) polymer gasoline; or

(vi) straight-run gasoline.

# (2)

“Blend” does not include adding alcohol to gasoline.

# (c)

# (1)

“Dealer” means a person who engages in the business of a dealer.

# (2)

“Dealer” includes:

(i) the State when it engages in the business of a dealer; and

(ii) a political subdivision of the State when the subdivision engages in the business of a dealer.

# (d)

# (1)

“Distributor” means a person who engages in the business of a distributor.

# (2)

“Distributor” does not include:

(i) a licensed dealer;

(ii) a licensed special fuel seller;

(iii) a licensed special fuel user;

(iv) a licensed turbine fuel seller;

(v) a marina; or

(vi) a retail service station dealer.

# (e)

# (1)

“Engage in the business of a dealer” means to:

(i) import any gasoline into the State;

(ii) blend, in the State, any gasoline on which the motor fuel tax has not been paid;

(iii) refine, in the State, any gasoline on which the motor fuel tax has not been paid; or

(iv) acquire, in the State, any gasoline on which the motor fuel tax has not been paid, for:
1. export; or
2. wholesale distribution.

# (2)

“Engage in the business of a dealer” does not include bringing gasoline into the State in the fuel supply tank of an aircraft, motor vehicle, or vessel.

# (f)

“Engage in the business of a distributor” means to buy for resale motor fuel on which the motor fuel tax has been paid from a licensed dealer, licensed special fuel seller, licensed special fuel user, or licensed turbine fuel seller.

# (g)

# (1)

“Engage in the business of a special fuel seller” means, with respect to special fuel other than turbine fuel, to:

(i) import any special fuel into the State;

(ii) sell, in the State, any special fuel on which the motor fuel tax has not been paid; or

(iii) deliver, in the State, any special fuel on which the motor fuel tax has not been paid.

# (2)

“Engage in the business of a special fuel seller” does not include bringing special fuel into the State in the fuel supply tank of a motor vehicle or vessel.

# (h)

“Engage in the business of a special fuel user” means to:

(1) buy special fuel on which the motor fuel tax has not been paid; and

(2) use it in a motor vehicle that is:

# (i)

owned or operated by the special fuel user; and

(ii) registered to operate on a public highway.
(i)

# (1)

“Engage in the business of a turbine fuel seller” means to:

(i) import any turbine fuel into the State;

(ii) sell, in the State, any turbine fuel on which the motor fuel tax has not been paid; or

(iii) deliver, in the State, any turbine fuel on which the motor fuel tax has not been paid.

# (2)

“Engage in the business of a turbine fuel seller” does not include bringing turbine fuel into the State in the fuel supply tank of an aircraft.

# (j)

“License” means a license issued by the Comptroller under this subtitle to engage in the business of a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller.

# (k)

“Licensed dealer” means a person who is licensed to engage in the business of a dealer.

# (l)

“Licensed distributor” means a person who is licensed to engage in the business of a distributor.

# (m)

“Licensed special fuel seller” means a person who is licensed to engage in the business of a special fuel seller.

# (n)

“Licensed special fuel user” means a person who is licensed to engage in the business of a special fuel user.

# (o)

“Licensed turbine fuel seller” means a person who is licensed to engage in the business of a turbine fuel seller.

# (p)

“Marina” means a person who maintains a place of business where motor fuel is sold primarily to vessels.

# (q)

“Refine” means to make crude oil into gasoline or special fuel by changing the physical or chemical characteristics of the crude oil.

# (r)

“Retail service station dealer” means a person who operates a retail place of business where motor fuel is sold and delivered into the fuel supply tanks of motor vehicles.

# (s)

# (1)

“Special fuel seller” means a person who engages in the business of a special fuel seller.

# (2)

“Special fuel seller” does not include:

(i) a retail service station dealer who pays the motor fuel tax on special fuel to the supplier of the special fuel; or

(ii) a marina that sells special fuel only to vessels.

# (t)

# (1)

“Special fuel user” means a person who engages in the business of a special fuel user.

# (2)

“Special fuel user” does not include:

(i) a person whose only storage for special fuel is the fuel supply tank of a motor vehicle;

(ii) a volunteer fire or nonprofit volunteer rescue company that is incorporated in the State and buys special fuel from a licensed special fuel seller to operate fire fighting vehicles or equipment; or

(iii) a person who pays the motor fuel tax on all special fuels to the supplier of the special fuels.

# (u)

“Turbine fuel seller” means a person who engages in the business of a turbine fuel seller.