§ 9-314. Duty to pay motor fuel tax
West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2017
Effective: October 1, 2017
MD Code, Tax - General, § 9-314
§ 9-314. Duty to pay motor fuel tax
(a) The motor fuel tax on gasoline shall be paid by:
(b) The motor fuel tax on special fuel other than turbine fuel shall be paid by:
(1) a special fuel seller who delivers that special fuel into a tank from which a motor vehicle can be fueled unless the person who uses or resells the special fuel has an exemption certificate that authorizes the person to acquire special fuel, in accordance with § 9-322 of this subtitle, without paying the motor fuel tax;
(c) The motor fuel tax on turbine fuel shall be paid by:
(d) A person required to pay motor fuel tax under this section shall pay it with the return that covers the period in which the person received, sold, or used the motor fuel.
(e) If a corporation, other than a nonstock, nonprofit corporation, is required to pay motor fuel tax, personal liability for the tax and interest and penalties on the tax extends to any officer of the corporation who exercises direct control over its fiscal management.
(f) If a limited liability company, or limited liability partnership, including a limited partnership registered as a limited liability limited partnership, is required to pay the motor fuel tax and interest and penalties on the tax, personal liability for the tax and interest and penalties on the tax extends to any person who exercises direct control over the fiscal management of the limited liability company or limited liability partnership.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 564, § 2; Acts 1989, c. 5, § 1; Acts 1993, c. 33; Acts 2011, c. 31, § 1, eff. Oct. 1, 2011; Acts 2017, c. 631, § 1, eff. Oct. 1, 2017.
Formerly Art. 56, §§ 136, 137, 140.
MD Code, Tax - General, § 9-314, MD TAX GENERAL § 9-314
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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