2010 Maryland Code
TAX - GENERAL
TITLE 9 - FUEL TAXES
Subtitle 3 - Motor Fuel Tax
Section 9-301 - Definitions.

§ 9-301. Definitions.
 

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

(b)  Blend.-  

(1) "Blend" means to mix together any combination of: 

(i) alkylate; 

(ii) aromatic; 

(iii) cracked gasoline; 

(iv) natural gasoline; 

(v) polymer gasoline; or 

(vi) straight-run gasoline. 

(2) "Blend" does not include adding alcohol to gasoline. 

(c)  Dealer.-  

(1) "Dealer" means a person who engages in the business of a dealer. 

(2) "Dealer" includes: 

(i) the State when it engages in the business of a dealer; and 

(ii) a political subdivision of the State when the subdivision engages in the business of a dealer. 

(d)  Distributor.-  

(1) "Distributor" means a person who engages in the business of a distributor. 

(2) "Distributor" does not include: 

(i) a licensed dealer; 

(ii) a licensed special fuel seller; 

(iii) a licensed special fuel user; 

(iv) a licensed turbine fuel seller; 

(v) a marina; or 

(vi) a retail service station dealer. 

(e)  Engage in the business of a dealer.-  

(1) "Engage in the business of a dealer" means to: 

(i) import any gasoline into the State; 

(ii) blend, in the State, any gasoline on which the motor fuel tax has not been paid; 

(iii) refine, in the State, any gasoline on which the motor fuel tax has not been paid; or 

(iv) acquire, in the State, any gasoline on which the motor fuel tax has not been paid, for: 

1. export; or 

2. wholesale distribution. 

(2) "Engage in the business of a dealer" does not include bringing gasoline into the State in the fuel supply tank of an aircraft, motor vehicle, or vessel. 

(f)  Engage in the business of a distributor.- "Engage in the business of a distributor" means to buy for resale motor fuel on which the motor fuel tax has been paid from a licensed dealer, licensed special fuel seller, licensed special fuel user, or licensed turbine fuel seller. 

(g)  Engage in the business of a special fuel seller.-  

(1) "Engage in the business of a special fuel seller" means, with respect to special fuel other than turbine fuel, to: 

(i) import any special fuel into the State; 

(ii) sell, in the State, any special fuel on which the motor fuel tax has not been paid; or 

(iii) deliver, in the State, any special fuel on which the motor fuel tax has not been paid. 

(2) "Engage in the business of a special fuel seller" does not include bringing special fuel into the State in the fuel supply tank of a motor vehicle or vessel. 

(h)  Engage in the business of a special fuel user.- "Engage in the business of a special fuel user" means to: 

(1) buy special fuel on which the motor fuel tax has not been paid; and 

(2) use it in a motor vehicle that is: 

(i) owned or operated by the special fuel user; and 

(ii) registered to operate on a public highway. 

(i)  Engage in the business of a turbine fuel seller.-  

(1) "Engage in the business of a turbine fuel seller" means to: 

(i) import any turbine fuel into the State; 

(ii) sell, in the State, any turbine fuel on which the motor fuel tax has not been paid; or 

(iii) deliver, in the State, any turbine fuel on which the motor fuel tax has not been paid. 

(2) "Engage in the business of a turbine fuel seller" does not include bringing turbine fuel into the State in the fuel supply tank of an aircraft. 

(j)  License.- "License" means a license issued by the Comptroller under this subtitle to engage in the business of a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller. 

(k)  Licensed dealer.- "Licensed dealer" means a person who is licensed to engage in the business of a dealer. 

(l)  Licensed distributor.- "Licensed distributor" means a person who is licensed to engage in the business of a distributor. 

(m)  Licensed special fuel seller.- "Licensed special fuel seller" means a person who is licensed to engage in the business of a special fuel seller. 

(n)  Licensed special fuel user.- "Licensed special fuel user" means a person who is licensed to engage in the business of a special fuel user. 

(o)  Licensed turbine fuel seller.- "Licensed turbine fuel seller" means a person who is licensed to engage in the business of a turbine fuel seller. 

(p)  Marina.- "Marina" means a person who maintains a place of business where motor fuel is sold primarily to vessels. 

(q)  Refine.- "Refine" means to make crude oil into gasoline or special fuel by changing the physical or chemical characteristics of the crude oil. 

(r)  Retail service station dealer.- "Retail service station dealer" means a person who operates a retail place of business where motor fuel is sold and delivered into the fuel supply tanks of motor vehicles. 

(s)  Special fuel seller.-  

(1) "Special fuel seller" means a person who engages in the business of a special fuel seller. 

(2) "Special fuel seller" does not include: 

(i) a retail service station dealer who pays the motor fuel tax on special fuel to the supplier of the special fuel; or 

(ii) a marina that sells special fuel only to vessels. 

(t)  Special fuel user.-  

(1) "Special fuel user" means a person who engages in the business of a special fuel user. 

(2) "Special fuel user" does not include: 

(i) a person whose only storage for special fuel is the fuel supply tank of a motor vehicle; 

(ii) a volunteer fire or nonprofit volunteer rescue company that is incorporated in the State and buys special fuel from a licensed special fuel seller to operate fire fighting vehicles or equipment; or 

(iii) a person who pays the motor fuel tax on all special fuels to the supplier of the special fuels. 

(u)  Turbine fuel seller.- "Turbine fuel seller" means a person who engages in the business of a turbine fuel seller. 
 

[1988, ch. 2, § 1; ch. 564, § 2; 1992, ch. 4, § 3.] 
 

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