§ 9-303. Exceptions to motor fuel tax; exports, special fuel, aviation fuel
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2016
Effective: July 1, 2016
MD Code, Tax - General, § 9-303
§ 9-303. Exceptions to motor fuel tax; exports, special fuel, aviation fuel
(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:
(c) The motor fuel tax does not apply to aviation fuel that is bought for use by:
(d) The motor fuel tax does not apply to motor fuel that is bought by:
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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