Maryland Code, Tax-General § 9-315
Current as of December 31, 2021 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) 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)(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.
Cite this article: FindLaw.com - Maryland Code, Tax-General § 9-315 - last updated December 31, 2021 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-9-315/
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 or via Westlaw before relying on it for your legal needs.
Was this helpful?