Maryland Tax - General Section 9-101

      (a)      In this title the following words have the meanings indicated.

      (b)      "Aviation fuel" means:

            (1)      aviation gasoline; or

            (2)      turbine fuel.

      (c)      "Aviation gasoline" means gasoline that:

            (1)      meets the aviation gasoline standards of specification D-910 of the American Society for Testing and Materials, as amended from time to time; and

            (2)      is used to propel gasoline-powered aircraft.

      (d)      "Clean-burning fuel" means, when used for motor vehicle propulsion:

            (1)      natural gas;

            (2)      liquefied natural gas;

            (3)      liquefied petroleum gas;

            (4)      hydrogen;

            (5)      electricity; or

            (6)      any other fuel at least 85% of which is one or more of the following:

                  (i)      methanol;

                  (ii)      ethanol;

                  (iii)      any other alcohol; or

                  (iv)      ether.

      (e)      (1)      "Gasoline" means a product that:

                  (i)      is used as fuel in a spark ignited, internal combustion engine; or

                  (ii)      is designated as gasoline by the Comptroller.

            (2)      "Gasoline" includes:

                  (i)      casinghead gasoline;

                  (ii)      absorption gasoline;

                  (iii)      other natural gasoline; and

                  (iv)      aviation gasoline.

      (f)      "Motor fuel" means:

            (1)      gasoline; or

            (2)      special fuel.

      (g)      "Motor vehicle" means a vehicle that:

            (1)      is self-propelled;

            (2)      is designed to be operated on a public highway; and

            (3)      is not operated only on rails.

      (h)      (1)      "Special fuel" means a product that is usable as fuel in an internal combustion engine.

            (2)      "Special fuel" includes clean-burning fuel except electricity.

            (3)      "Special fuel" does not include gasoline.

      (i)      "Turbine fuel" means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.