2010 Maryland Code
TAX - GENERAL
TITLE 9 - FUEL TAXES
Subtitle 3 - Motor Fuel Tax
Section 9-303 - Exemptions.

§ 9-303. Exemptions.
 

(a)  Exported motor fuel.- The motor fuel tax does not apply to motor fuel that is exported or sold for exportation from this State. 

(b)  Special fuel.- The motor fuel tax does not apply to special fuel: 

(1) containing dye and sold for uses other than in a licensed motor vehicle; 

(2) delivered into a tank used only for heating; or 

(3) used for any purpose other than propelling a motor vehicle or turbine-powered aircraft. 

(c)  Aviation fuel.- The motor fuel tax does not apply to aviation fuel that is bought for use by: 

(1) a carrier engaged in the common carriage of individuals or property under Parts 121, 127, and 129 of the Federal Aviation Regulations; 

(2) an operator under Part 135 of the Federal Aviation Regulations if at least 70% of the aviation fuel is used in the common carriage of individuals or property; 

(3) the State; 

(4) a political subdivision of the State; 

(5) a unit or instrumentality of the United States government; or 

(6) a foreign government. 

(d)  Certain fuel purchased by Department of General Services.- The motor fuel tax does not apply to motor fuel that is bought by the Department of General Services for use by State agencies. 
 

[An. Code 1957, art. 56, §§ 135, 136, 136A, 150; 1988, ch. 2, § 1; ch. 564, § 2; 2003, ch. 61; 2005, ch. 444, § 3.] 
 

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