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§ 9-303. Exceptions to motor fuel tax; exports, special fuel, aviation fuel

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2016

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 9. Fuel Taxes (Refs & Annos)
Subtitle 3. Motor Fuel Tax (Refs & Annos)
Part I. Definitions; General Provisions (Refs & Annos)
Effective: July 1, 2016
MD Code, Tax - General, § 9-303
§ 9-303. Exceptions to motor fuel tax; exports, special fuel, aviation fuel
Exported motor fuel
(a) The motor fuel tax does not apply to motor fuel that is exported or sold for exportation from this State.
Special fuel
(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.
Aviation fuel
(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.
State agencies; school buses
(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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 564, § 2; Acts 2003, c. 61, § 1, eff. Oct. 1, 2003; Acts 2005, c. 444, § 3, eff. July 1, 2005; Acts 2016, c. 397, § 1, eff. July 1, 2016.
Formerly Art. 56, §§ 135, 136, 136A, 150.
MD Code, Tax - General, § 9-303, MD TAX GENERAL § 9-303
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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