(a) A licensed dealer or licensed special fuel seller shall deduct 0.5% of the 1st 10 cents of the motor fuel tax on each gallon of motor fuel, as a discount:
(1) instead of an allowance for evaporation, shrinkage, and handling; and
(2) to reimburse the licensed dealer or licensed special fuel seller for expenses incurred for the State in:
(i) keeping records;
(ii) collecting and paying the tax; and
(iii) preparing reports.
Application of discount
(b)(1) This subsection does not apply to:
(i) any aviation gasoline; or
(ii) any other motor fuel on which the motor fuel tax has not been paid.
(2) From the discount under subsection (a) of this section:
(i) a licensed dealer who sells gasoline to a retail service station dealer shall deduct on the bill ½ of the discount;
(ii) a licensed dealer who sells gasoline to a licensed distributor or licensed special fuel seller shall deduct on the bill 2/3 of the discount;
(iii) a licensed distributor who sells motor fuel to a retail service station dealer shall deduct on the bill ⅓ of the discount;
(iv) a licensed special fuel seller who sells special fuel to a retail service station dealer shall deduct on the bill ½ of the discount;
(v) a licensed special fuel seller who sells special fuel to a licensed distributor shall deduct on the bill 2/3 of the discount; and
(vi) a licensed special fuel seller who sells gasoline to a licensed distributor shall deduct on the bill ⅓ of the discount.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 564, § 2; Acts 1996, c. 10, § 1, eff. April 9, 1996; Acts 2002, c. 440, § 14, eff. July 1, 2002.
Formerly Art. 56, § 137.
MD Code, Tax - General, § 9-315, MD TAX GENERAL § 9-315
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
