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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 9-303

§ 9-303

Official textmgaleg.maryland.gov16 subsections

# (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 purpose other than propelling a motor vehicle or turbine-powered aircraft.

# (c)

The motor fuel tax does not apply to aviation fuel that is bought for use by:

# (1)

a carrier engaged in the common carriage of individuals or property under Parts 121, 127, and 129 of the Federal Aviation Regulations;

# (2)

an operator under Part 135 of the Federal Aviation Regulations if at least 70% of the aviation fuel is used in the common carriage of individuals or property;

# (3)

the State;

# (4)

a political subdivision of the State;

# (5)

a unit or instrumentality of the United States government; or

# (6)

a foreign government.

# (d)

The motor fuel tax does not apply to motor fuel that is bought by:

# (1)

the Department of General Services for use by State agencies;

# (2)

a county board of education for use in a school bus owned by the county board of education; or

# (3)

a school bus operator under contract with a county board of education for use in a school bus used to transport the county’s public school students.

Source: view the official text

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In this article (40 sections)
  1. gtg-9-202 · § 9-202
  2. gtg-9-203 · § 9-203
  3. gtg-9-204 · § 9-204
  4. gtg-9-205 · § 9-205
  5. gtg-9-207 · § 9-207
  6. gtg-9-208 · § 9-208
  7. gtg-9-209 · § 9-209
  8. gtg-9-212 · § 9-212
  9. gtg-9-213 · § 9-213
  10. gtg-9-214 · § 9-214
  11. gtg-9-215 · § 9-215
  12. gtg-9-216 · § 9-216
  13. gtg-9-219 · § 9-219
  14. gtg-9-220 · § 9-220
  15. gtg-9-221 · § 9-221
  16. gtg-9-222 · § 9-222
  17. gtg-9-223 · § 9-223
  18. gtg-9-301 · § 9-301
  19. gtg-9-302 · § 9-302
  20. gtg-9-303.1 · § 9-303.1
  21. gtg-9-303 · § 9-303
  22. gtg-9-304 · § 9-304
  23. gtg-9-305 · § 9-305
  24. gtg-9-306 · § 9-306
  25. gtg-9-308 · § 9-308
  26. gtg-9-309 · § 9-309
  27. gtg-9-310 · § 9-310
  28. gtg-9-314 · § 9-314
  29. gtg-9-315 · § 9-315
  30. gtg-9-318 · § 9-318
  31. gtg-9-319 · § 9-319
  32. gtg-9-320 · § 9-320
  33. gtg-9-321 · § 9-321
  34. gtg-9-322 · § 9-322
  35. gtg-9-323 · § 9-323
  36. gtg-9-324 · § 9-324
  37. gtg-9-325 · § 9-325
  38. gtg-9-326 · § 9-326
  39. gtg-9-327 · § 9-327
  40. gtg-9-328 · § 9-328
Full table of contents →