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Maryland Code, Tax-General § 9-101

Current as of January 01, 2025 | Updated by Findlaw Staff

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

(b) “Aviation fuel” means:

(1) aviation gasoline; or

(2) turbine fuel.

(c)(1) “Aviation gasoline” means gasoline that is used to propel gasoline-powered aircraft and:

(i) is invoiced as aviation gasoline; or

(ii) is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline-powered aircraft.

(2) “Aviation gasoline” does not include gasoline used to propel a motor vehicle.

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 9-101 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-9-101/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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