§ 9-303.1. Exceptions to motor fuel tax; sales made to diplomatic missions or personnel
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 9-303.1
§ 9-303.1. Exceptions to motor fuel tax; sales made to diplomatic missions or personnel
(b) The motor fuel tax, pursuant to § 9-305 of this subtitle, does not apply to the retail purchase of motor fuel that is bought for use by:
(c) To receive an exemption from the motor fuel tax, a diplomatic mission or diplomatic personnel must:
(3) certify to the United States Department of State that the diplomatic mission or diplomatic personnel has obtained and is covered by security that is in the form of and provides at least the minimum benefits applicable to security required for vehicles registered in this State under Title 17, Subtitle 1 of the Transportation Article.
(d) Under the provisions of the Foreign Mission's Tax Exemption Program, the U.S. Department of State must:
(e)(1) An oil company that has issued an authorized credit card to a diplomatic mission or diplomatic personnel under agreement with the U.S. Department of State may:
(f)(1) A tax exemption card issued to a diplomatic mission or diplomatic personnel by the U.S. Department of State may not be used to purchase motor fuel that does not include the motor fuel tax.
Credits
Added by Acts 1989, c. 322.
MD Code, Tax - General, § 9-303.1, MD TAX GENERAL § 9-303.1
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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