2010 Maryland Code
TAX - GENERAL
TITLE 9 - FUEL TAXES
Subtitle 1 - Definitions
Section 9-101 - Definitions.

§ 9-101. Definitions.
 

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

(b)  Aviation fuel.- "Aviation fuel" means: 

(1) aviation gasoline; or 

(2) turbine fuel. 

(c)  Aviation gasoline.- "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.- "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)  Gasoline.-  

(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.- "Motor fuel" means: 

(1) gasoline; or 

(2) special fuel. 

(g)  Motor vehicle.- "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)  Special fuel.-  

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

[1988, ch. 2, § 1; 1989, ch. 5, § 1; 1992, ch. 4, § 3; 1993, chs. 269, 270, 603; 2004, ch. 25, § 6.] 
 

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