§ 9–101
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 9-101 (2026)
Title 9. Fuel Taxes
Subtitle 1. Definitions
§ 9–101LinkCopy Citation
(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is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline–powered aircraft.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.