# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 1. Definitions

#### Section 9-101

(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    (ii) is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline-powered aircraft.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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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)