2010 Maryland Code
TAX - GENERAL
TITLE 9 - FUEL TAXES
Subtitle 3 - Motor Fuel Tax
Section 9-315 - Discount.

§ 9-315. Discount.
 

(a)  Authorized.- 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. 

(b)  Allocation.-  

(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 1/2 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 1/3 of the discount; 

(iv) a licensed special fuel seller who sells special fuel to a retail service station dealer shall deduct on the bill 1/2 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 1/3 of the discount. 
 

[An. Code 1957, art. 56, § 137; 1988, ch. 2, § 1; ch. 564, § 2; 1996, ch. 10, § 1; 2002, ch. 440, § 14.] 
 

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