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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - GENERAL |
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TITLE 9. FUEL TAXES |
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SUBTITLE 3. MOTOR FUEL TAX |
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PART I. DEFINITIONS; GENERAL PROVISIONS |
§ 9-301. Definitions
Latest version.
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(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.