Title 9. Fuel Taxes — Subtitle 3. Motor Fuel Tax
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 9-301 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–301LinkCopy Citation
(a)
In this subtitle the following words have the meanings indicated.
(b)
(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)
(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)
(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)
(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” 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)
(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” 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)
(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” 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” means a person who is licensed to engage in the business of a dealer.
(l)
“Licensed distributor” means a person who is licensed to engage in the business of a distributor.
(m)
“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” means a person who is licensed to engage in the business of a special fuel user.
(o)
“Licensed turbine fuel seller” means a person who is licensed to engage in the business of a turbine fuel seller.
(p)
“Marina” means a person who maintains a place of business where motor fuel is sold primarily to vessels.
(q)
“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” 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)
(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)
(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” means a person who engages in the business of a turbine fuel seller.
Md. Code Ann., Tax-Gen. § 9-302 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–302LinkCopy Citation
Except as provided in §§ 9-303 and 9-304 of this subtitle, a tax is imposed on motor fuel.
Md. Code Ann., Tax-Gen. § 9-303 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–303LinkCopy Citation
(a)
The motor fuel tax does not apply to motor fuel that is exported or sold for exportation from this State.
(b)
The motor fuel tax does not apply to special fuel:
(1)
containing dye and sold for uses other than in a licensed motor vehicle;
(2)
delivered into a tank used only for heating; or
(3)
used for any purpose other than propelling a motor vehicle or turbine-powered aircraft.
(c)
The motor fuel tax does not apply to aviation fuel that is bought for use by:
(1)
a carrier engaged in the common carriage of individuals or property under Parts 121, 127, and 129 of the Federal Aviation Regulations;
(2)
an operator under Part 135 of the Federal Aviation Regulations if at least 70% of the aviation fuel is used in the common carriage of individuals or property;
(3)
the State;
(4)
a political subdivision of the State;
(5)
a unit or instrumentality of the United States government; or
(6)
a foreign government.
(d)
The motor fuel tax does not apply to motor fuel that is bought by:
(1)
the Department of General Services for use by State agencies;
(2)
a county board of education for use in a school bus owned by the county board of education; or
(3)
a school bus operator under contract with a county board of education for use in a school bus used to transport the county’s public school students.
Md. Code Ann., Tax-Gen. § 9-303.1 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–303.1LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
“Diplomatic mission” means a permanent mission to the United Nations and foreign embassies and consulates.
(3)
“Diplomatic personnel” means foreign embassy and consular officials, and foreign embassy and consular employees that have been certified by the U.S. Department of State.
(b)
The motor fuel tax, pursuant to § 9–305 of this subtitle, does not apply to the retail purchase of motor fuel that is bought for use by:
(1)
a diplomatic mission; or
(2)
diplomatic personnel.
(c)
To receive an exemption from the motor fuel tax, a diplomatic mission or diplomatic personnel must:
(1)
establish its exempt status with the U.S. Department of State;
(2)
use a credit card that has been issued by an oil company licensed under § 9–321 of this subtitle; and
(3)
certify to the United States Department of State that the diplomatic mission or diplomatic personnel has obtained and is covered by security that is in the form of and provides at least the minimum benefits applicable to security required for vehicles registered in this State under Title 17, Subtitle 1 of the Transportation Article.
(d)
Under the provisions of the Foreign Mission’s Tax Exemption Program, the U.S. Department of State must:
(1)
enter into an agreement with an oil company that wishes to participate in the Program; and
(2)
certify to an oil company that a diplomatic mission or diplomatic personnel is exempt.
(e)
(1)
An oil company that has issued an authorized credit card to a diplomatic mission or diplomatic personnel under agreement with the U.S. Department of State may:
(i)
bill a diplomatic mission or diplomatic personnel for any credit card purchases of motor fuel, exclusive of the motor fuel tax; and
(ii)
receive a refund or credit of the motor fuel tax.
(2)
An oil company may not allow an exemption from the motor fuel tax at the time of the retail sale of the fuel.
(3)
The amount of a refund or credit will be equal to the amount of the motor fuel tax that has been reimbursed directly or indirectly to the gasoline retailer or the amount of the motor fuel tax that the oil company has remitted to the Comptroller.
(4)
An oil company shall be required to verify the amount of a refund or credit that is based upon a credit card sale to a diplomatic mission or diplomatic personnel.
(f)
(1)
A tax exemption card issued to a diplomatic mission or diplomatic personnel by the U.S. Department of State may not be used to purchase motor fuel that does not include the motor fuel tax.
(2)
Notwithstanding any other provisions of this section, a tax exemption, a refund, a credit, or a reimbursement may not be granted if a diplomatic mission or diplomatic personnel purchases motor fuel without using an authorized credit card that has been issued by an oil company.
Md. Code Ann., Tax-Gen. § 9-304 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–304LinkCopy Citation
The Comptroller may allow, by regulation, a licensed dealer, a licensed special fuel seller, or a licensed turbine fuel seller to omit the motor fuel tax on motor fuel sold to the United States or a unit of the United States.
Md. Code Ann., Tax-Gen. § 9-305 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–305LinkCopy Citation
(a)
Except as provided in subsection (b) of this section, the motor fuel tax rate is:
(1)
7 cents for each gallon of aviation gasoline;
(2)
(23)
5 cents for each gallon of gasoline other than aviation gasoline;
(3)
(24)
25 cents for each gallon of special fuel other than clean–burning fuel or turbine fuel;
(4)
7 cents for each gallon of turbine fuel; and
(5)
(23)
5 cents for each gasoline–equivalent gallon of clean–burning fuel except electricity.
(b)
(1)
In this subsection, “Consumer Price Index for All Urban Consumers” means the index published monthly by the Bureau of Labor Statistics of the U.S. Department of Labor that is the U.S. city average of all items in a basket of consumer goods and services.
(2)
The motor fuel tax rates specified in subsection (a)(2), (3), and (5) of this section shall be increased on July 1, 2013, and July 1 of each subsequent year in accordance with this subsection.
(3)
On or before June 1 of each year, the Comptroller shall determine and announce:
(i)
the growth in the Consumer Price Index for All Urban Consumers as determined by the Comptroller under paragraph (4) of this subsection; and
(ii)
the motor fuel tax rates effective for the fiscal year beginning on the following July 1 as determined by the Comptroller under paragraph (5) of this subsection.
(4)
The percentage growth in the Consumer Price Index for All Urban Consumers shall be determined by comparing the average of the index for the 12 months ending on the preceding April 30 to the average of the index for the prior 12 months.
(5)
Subject to paragraph (6) of this subsection, on July 1 of each year, each motor fuel tax rate specified in subsection (a)(2), (3), and (5) of this section shall be increased by the amount, rounded to the nearest one–tenth of a cent, that equals the product of multiplying:
(i)
the motor fuel tax rate in effect on the date of the Comptroller’s announcement under paragraph (3) of this subsection; and
(ii)
the percentage growth in the Consumer Price Index for All Urban Consumers.
(6)
(i)
If there is a decline or no growth in the Consumer Price Index for All Urban Consumers, the motor fuel tax rates shall remain unchanged.
(ii)
Any increase in the motor fuel tax rates under paragraph (5) of this subsection may not be greater than 8% of the motor fuel tax rate effective in the previous year.
(7)
The Comptroller shall require any person possessing tax–paid motor fuel for sale at the start of business on the date of an increase in the motor fuel tax under this subsection to compile and file an inventory of the motor fuel held at the close of business on the immediately preceding date and remit within 30 days any additional motor fuel tax that is due on the motor fuel.
Md. Code Ann., Tax-Gen. § 9-306 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–306LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
“Average annual retail price” means the 12–month average retail price per gallon of motor fuel purchased in the State determined in accordance with subsection (d) of this section.
(3)
“Sales and use tax equivalent rate” means the per gallon tax rate calculated based on a percentage of the average annual retail price of motor fuel in accordance with subsection (e) of this section.
(b)
On or before December 1, 2015, June 1, 2016, and June 1 of each subsequent year, the Comptroller shall determine and announce:
(1)
the average annual retail price of motor fuel; and
(2)
the sales and use tax equivalent rate effective on the first day of the following month.
(c)
(1)
The sales and use tax equivalent rate shall be added to the motor fuel tax rates specified in § 9–305(a)(2), (3), and (5) of this subtitle and collected in the same manner as the motor fuel tax.
(2)
Except as otherwise expressly provided by law, all references to the motor fuel tax in State law and regulations apply to the sales and use tax equivalent rate imposed under this section.
(d)
The Comptroller shall determine the average annual retail price of motor fuel:
(1)
using data compiled by the Oil Price Information Service or another generally recognized and reliable source of information; and
(2)
based on prices for regular unleaded motor fuel, excluding federal and State taxes, reported during the 12 months ending on the last day of the second immediately preceding month.
(e)
The Comptroller shall determine the sales and use tax equivalent rate by:
(1)
multiplying the average annual retail price by the percentage rate specified in subsection (f) of this section; and
(2)
rounding the product to the nearest tenth of a cent.
(f)
The percentage rate used to calculate the sales and use tax equivalent rate shall be:
(1)
4% for the determination made on December 1, 2015; and
(2)
5% for the determination made on June 1, 2016, and June 1 of each subsequent year.
(g)
The Comptroller shall require any person possessing tax–paid motor fuel for sale at the start of business on the date of an increase in the sales and use tax equivalent rate under this section to compile and file an inventory of the motor fuel held at the close of business on the immediately preceding date and remit within 30 days any additional tax that is due on the motor fuel under this section.
Md. Code Ann., Tax-Gen. § 9-308 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–308LinkCopy Citation
(a)
Except as provided in subsections (b) and (c) of this section, each dealer, special fuel seller, special fuel user, or turbine fuel seller shall complete, under oath, and file with the Comptroller a motor fuel tax return:
(1)
for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller sells or uses motor fuel in the State:
(i)
by delivery, on or before the last day of the next month;
(ii)
by mail postmarked at least 2 days before the last day of the next month; or
(iii)
if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and
(2)
if the Comptroller so requires, by regulation, on other dates for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller does not sell or deliver motor fuel.
(b)
Each licensed Class B dealer shall complete, under oath, and file with the Comptroller a motor fuel tax return:
(1)
for each month in which the dealer receives gasoline in the State:
(i)
by delivery, on or before the last day of the next month;
(ii)
by mail postmarked at least 2 days before the last day of the next month; or
(iii)
if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and
(2)
if the Comptroller so requires, by regulation, on other dates for each month in which the dealer does not receive gasoline.
(c)
(1)
A special fuel user engaged in the business of agriculture shall complete, under oath, and file with the Comptroller a motor fuel tax return for periods and on dates as the Comptroller may specify by regulation.
(2)
The Comptroller may not require filings more frequently than monthly.
(d)
A return shall state the total gallons of motor fuel received, sold, or used, during the period that the return covers, at each place of business in the State.
(e)
For periods beginning after December 31, 2026, a person shall file a motor fuel tax return electronically.
Md. Code Ann., Tax-Gen. § 9-309 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–309LinkCopy Citation
(a)
(1)
Each person who engages in the business of a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall keep for 4 years records of motor fuel that the person:
(i)
buys in the State;
(ii)
receives in the State;
(iii)
sells in the State;
(iv)
delivers in the State; or
(v)
uses in the State.
(2)
The records kept under this subsection shall include:
(i)
bills of lading;
(ii)
invoices; and
(iii)
any other pertinent record that the Comptroller requires to administer the laws that relate to the motor fuel tax.
(b)
A person required to keep records under subsection (a) of this section shall make the records available for inspection by the Comptroller at any time during business hours.
(c)
(1)
The Comptroller may charge a person for the reasonable travel and other expenses of inspecting records required to be kept under subsection (a) of this section, if:
(i)
the Comptroller decides that the inspection is necessary; and
(ii)
the person does not make the records available in this State.
(2)
If a person does not pay charges assessed against the person under this subsection within 30 days after receipt of a bill for the charges, the Comptroller may:
(i)
sue to collect the charges; or
(ii)
cancel the license, if any, of the person in accordance with § 9-330 of this subtitle.
Md. Code Ann., Tax-Gen. § 9-310 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–310LinkCopy Citation
(a)
Each dealer, distributor, special fuel seller, or turbine fuel seller who sells motor fuel shall give the buyer an original invoice that includes:
(1)
the name under which the Comptroller licenses the seller; and
(2)
a statement:
(i)
of the amount of motor fuel tax charged; or
(ii)
if tax is not charged, that the “Maryland motor fuel tax is not included”.
(b)
Unless the information required by subsection (a) of this section appears on the invoice for a shipment of motor fuel from a dealer, distributor, special fuel seller, or turbine fuel seller, a person may not accept the shipment, pay for it, or offer it for sale.
(c)
(1)
A person who sells motor fuel in violation of any provision of subsection (b) of this section shall pay twice the motor fuel tax due.
(2)
Any other person who violates any provision of subsection (b) of this section shall pay the motor fuel tax due.
Md. Code Ann., Tax-Gen. § 9-314 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–314LinkCopy Citation
(a)
The motor fuel tax on gasoline shall be paid by:
(1)
the licensed Class B dealer who first receives gasoline imported into the State;
(2)
any other dealer who:
(i)
uses the gasoline; or
(ii)
first sells the gasoline in this State to a buyer other than a licensed dealer authorized to acquire gasoline, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax; or
(3)
any other person who acquires gasoline on which the motor fuel tax has not been paid.
(b)
The motor fuel tax on special fuel other than turbine fuel shall be paid by:
(1)
a special fuel seller who delivers that special fuel into a tank from which a motor vehicle can be fueled unless the person who uses or resells the special fuel has an exemption certificate that authorizes the person to acquire special fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax;
(2)
a special fuel user who uses that special fuel in a motor vehicle that is owned or operated by the special fuel user and registered to operate on a public highway; or
(3)
any other person who acquires that special fuel unless:
(i)
the motor fuel tax on that special fuel has been paid; or
(ii)
the person has an exemption certificate that authorizes the person to acquire special fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax.
(c)
The motor fuel tax on turbine fuel shall be paid by:
(1)
the turbine fuel seller who delivers the turbine fuel into the fuel supply tank of a turbine–powered aircraft; or
(2)
any other person who acquires turbine fuel on which motor fuel tax has not been paid unless the person has an exemption certificate that authorizes the person to acquire turbine fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax.
(d)
A person required to pay motor fuel tax under this section shall pay it with the return that covers the period in which the person received, sold, or used the motor fuel.
(e)
If a corporation, other than a nonstock, nonprofit corporation, is required to pay motor fuel tax, personal liability for the tax and interest and penalties on the tax extends to any officer of the corporation who exercises direct control over its fiscal management.
(f)
If a limited liability company, or limited liability partnership, including a limited partnership registered as a limited liability limited partnership, is required to pay the motor fuel tax and interest and penalties on the tax, personal liability for the tax and interest and penalties on the tax extends to any person who exercises direct control over the fiscal management of the limited liability company or limited liability partnership.
Md. Code Ann., Tax-Gen. § 9-315 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–315LinkCopy Citation
(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.
Md. Code Ann., Tax-Gen. § 9-318 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–318LinkCopy Citation
A person shall be licensed by the Comptroller before the person may engage, in the State, in the business of:
(1)
a dealer;
(2)
a distributor;
(3)
a special fuel seller;
(4)
a special fuel user; or
(5)
a turbine fuel seller.
Md. Code Ann., Tax-Gen. § 9-319 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–319LinkCopy Citation
(a)
To qualify for a Class “A” license, an applicant shall be:
(1)
an entity that:
(i)
blends or refines gasoline;
(ii)
owns or controls and dedicates at least 1 million gallons of storage capacity in the State to gasoline, other than aviation gasoline, and to special fuel; and
(iii)
keeps in the State an inventory of at least 500,000 gallons of that gasoline and special fuel; or
(2)
an entity that is wholly owned by one or more entities that would otherwise qualify as a Class “A” licensee.
(b)
To qualify for a Class “B” license, an applicant shall be an entity that is licensed by the state from which the gasoline is to be exported for importation into this State.
(c)
To qualify for a Class “C” license, an applicant shall be an entity that:
(1)
is based in another state;
(2)
is licensed by the state to which that gasoline is to be exported;
(3)
has no sales in this State; and
(4)
does not own, operate or utilize in this State a facility that can store or dispense motor fuel.
(d)
To qualify for a Class “D” license, an applicant shall be an entity that:
(1)
is organized under the laws of the State;
(2)
does not blend or refine gasoline;
(3)
has, in this State, excluding retail service stations, fixed storage tanks for at least 200,000 gallons of motor fuel other than aviation fuel;
(4)
keeps an inventory of motor fuel in the State; and
(5)
annually sells in the State:
(i)
at least 1 million gallons of gasoline to persons who are not licensed dealers; and
(ii)
of the total gallons of motor fuel acquired, at least 50% in gasoline.
(e)
To qualify for a Class “G–Temporary” license, an applicant shall be an entity that:
(1)
is not entitled to any other class of license for dealers;
(2)
has a specific federal contract to supply gasoline to the United States or a unit of the United States that is entitled to an exemption under § 9–304 of this subtitle or to a refund under § 13–901(f)(1)(ii)2A of this article; and
(3)
is licensed by the state from which that gasoline is to be exported, if any part is to be imported into this State.
(f)
To qualify for a Class “W” license, an applicant shall be an entity that is not entitled to any other class of license.
(g)
To qualify for an exemption certificate, an applicant:
(1)
shall hold a Class “F”, “S”, or “U” license;
(2)
shall be an entity that is exempt from the motor fuel tax under this subtitle; or
(3)
may not own or operate on public highways in this State a vehicle that is propelled by special fuel.
(h)
If an applicant is organized under the laws of another state or country, the applicant first shall qualify to do business in this State under the appropriate provisions of the Corporations and Associations Article.
Md. Code Ann., Tax-Gen. § 9-320 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–320LinkCopy Citation
(a)
An applicant for a license shall submit to the Comptroller:
(1)
a completed application, on the form that the Comptroller requires, that:
(i)
is made under oath;
(ii)
states the name under which the applicant does or will do business in the State;
(iii)
states, for partnerships, the name of each partner;
(iv)
states, for firms, the name of each member; and
(v)
states, for corporations, the names and addresses of its principal officers, resident agent, and attorney in fact; and
(2)
the bond required under Title 13 of this article.
(b)
An applicant for an exemption certificate shall submit a completed application, on the form that the Comptroller requires, that:
(1)
is made under oath;
(2)
states the name under which the applicant does or will do business in the State;
(3)
states, for partnerships, the name of each partner;
(4)
states, for firms, the name of each member; and
(5)
states, for corporations, the names and addresses of its principal officers, resident agent, and attorney in fact.
(c)
The Comptroller shall keep and index:
(1)
each application filed under this section;
(2)
each bond filed under this section; and
(3)
a record of:
(i)
each licensee; and
(ii)
each holder of an exemption certificate.
Md. Code Ann., Tax-Gen. § 9-321 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–321LinkCopy Citation
(a)
The Comptroller shall issue a license of the appropriate class to each applicant who meets the requirements of this subtitle.
(b)
The Comptroller shall issue an exemption certificate to each applicant who meets the requirements of this subtitle.
Md. Code Ann., Tax-Gen. § 9-322 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–322LinkCopy Citation
(a)
A Class “A” license authorizes the licensee to:
(1)
import into this State gasoline on which the motor fuel tax has not been paid;
(2)
export from this State gasoline on which the motor fuel tax has not been paid; and
(3)
acquire in this State from another holder of a Class “A” license gasoline on which the motor fuel tax has not been paid.
(b)
(1)
A Class “B” license authorizes the licensee to import into this State gasoline on which the motor fuel tax has not been paid, for personal use or for redistribution.
(2)
A holder of a Class “B” license may not acquire in this State gasoline on which the motor fuel tax has not been paid.
(c)
(1)
A Class “C” license authorizes the licensee to:
(i)
acquire, in this State, from a supplier whom the Comptroller specifically approves, gasoline on which the motor fuel tax has not been paid; and
(ii)
export that gasoline.
(2)
A holder of a Class “C” license may not import into this State gasoline on which the motor fuel tax has not been paid.
(d)
(1)
A Class “D” license authorizes the licensee to acquire, in this State, gasoline on which the motor fuel tax has not been paid from:
(i)
a holder of a Class “A” license; or
(ii)
another holder of a Class “D” license.
(2)
Unless authorized by the Comptroller, a holder of a Class “D” license may not import into this State gasoline on which the motor fuel tax has not been paid.
(e)
A Class “F” license authorizes the licensee to engage, in this State, in the business of a turbine fuel seller.
(f)
(1)
A Class “G–Temporary” license authorizes the licensee during the term of the federal contract for which the license is issued to:
(i)
acquire, in this State, gasoline on which the motor fuel tax has not been paid, in the amount that the contract specifies and from a supplier whom the Comptroller specifically approves; and
(ii)
deliver that amount to the location that the contract specifies.
(2)
A Class “G–Temporary” license may be extended if:
(i)
the original federal contract is extended; or
(ii)
during the term of the license, another contract is awarded to the licensee.
(g)
A Class “S” license authorizes a licensee to engage, in this State, in the business of a special fuel seller.
(h)
A Class “U” license authorizes a licensee to engage, in this State, in the business of a special fuel user.
(i)
A Class “W” license authorizes a licensee to engage, in this State, in the business of a distributor.
(j)
A dealer who holds any class of license because the dealer was licensed before July 1, 1985, has the privileges authorized for that class until the dealer is required to apply for a new license, in accordance with regulations of the Comptroller in effect as of July 1, 1985.
(k)
As indicated on an exemption certificate, the certificate authorizes the holder to acquire, in bulk and without paying the motor fuel tax:
(1)
special fuel other than turbine fuel; or
(2)
turbine fuel.
Md. Code Ann., Tax-Gen. § 9-323 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–323LinkCopy Citation
(a)
Except as provided in subsection (b) of this section, a license or an exemption certificate expires on the first May 31 after its effective date.
(b)
A Class “G-Temporary” license expires on the earlier of:
(1)
termination of the contract for which the license was issued; or
(2)
the first May 31 after its effective date.
Md. Code Ann., Tax-Gen. § 9-324 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–324LinkCopy Citation
Each licensee and exemption certificate holder shall display the license or certificate conspicuously in each place of business, in this State, of the licensee or holder.
Md. Code Ann., Tax-Gen. § 9-325 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–325LinkCopy Citation
A license or exemption certificate is valid only for the person in whose name the license or certificate is issued and is not assignable.
Md. Code Ann., Tax-Gen. § 9-326 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–326LinkCopy Citation
(a)
To obtain proper identification of a person who receives, buys, sells, or uses motor fuel, the Comptroller may:
(1)
require information necessary to assign an identification number to the person; and
(2)
assign a license or other identification number to the person.
(b)
A person required to file a return or other document under this subtitle shall include the identification number of the person filing and of each other person listed in the other document.
(c)
A person who is to be listed in any return or other document filed by another person under this subtitle shall give the appropriate identification number to the person who is required to file the document.
Md. Code Ann., Tax-Gen. § 9-327 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–327LinkCopy Citation
(a)
To obtain an exemption under § 9-303(a), (b), or (c) of this subtitle, a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall complete and submit any certificates and reports that the Comptroller requires, by regulation.
(b)
If the holder of an exemption certificate changes the use of any special fuel obtained under that certificate to a taxable use, the holder shall give the Comptroller written notice of the change within 5 days after the first change.
Md. Code Ann., Tax-Gen. § 9-328 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–328LinkCopy Citation
Subject to the hearing provisions of § 9-329 of this subtitle, the Comptroller may deny a license or exemption certificate to any applicant, if the applicant:
(1)
fraudulently or deceptively has obtained or attempts to obtain a license or exemption certificate for the applicant or another person;
(2)
previously has had a license or exemption certificate canceled for cause; or
(3)
in the judgment of the Comptroller, has not filed an application in good faith.
Md. Code Ann., Tax-Gen. § 9-329 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–329LinkCopy Citation
(a)
Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes any action under § 9-328 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.
(b)
(1)
The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(2)
The notice shall be sent so that the applicant has at least 5 days’ notice before the hearing.
(c)
The Comptroller may administer oaths in connection with any proceeding under this section.
Md. Code Ann., Tax-Gen. § 9-330 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–330LinkCopy Citation
Subject to § 9-331 of this subtitle, the Comptroller may cancel a license or exemption certificate if the licensee or certificate holder:
(1)
files false information under this subtitle;
(2)
fails to file a report required under this subtitle;
(3)
fails to give the Comptroller the notice of a change in use required under § 9-327(b) of this subtitle;
(4)
fails to pay any motor fuel tax, interest, or penalty due under this subtitle;
(5)
violates any requirement for the class of license held;
(6)
violates any regulation adopted under this subtitle;
(7)
fails to maintain the bond required under Title 13 of this article;
(8)
stops engaging for more than 6 consecutive months in the business for which licensed; or
(9)
fails to keep records required under this article, Title 10, Subtitle 3 of the Business Regulation Article, or an applicable regulation.
Md. Code Ann., Tax-Gen. § 9-331 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–331LinkCopy Citation
If the Comptroller cancels a license or exemption certificate under § 9-330 of this subtitle, the Comptroller shall notify the licensee or certificate holder in writing sent to the last known address of the licensee or certificate holder. The notice shall be sent by certified mail, return receipt requested, under a postmark of the United States Postal Service.
Md. Code Ann., Tax-Gen. § 9-332 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–332LinkCopy Citation
Any person aggrieved by a cancellation under § 9–330 of this subtitle or by a final decision of the Comptroller in a contested case as defined in § 10–202 of the State Government Article may appeal to the appropriate circuit court. The appeal shall be filed within 30 days after the mailing date of the final decision or notice of cancellation.
Md. Code Ann., Tax-Gen. § 9-333 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–333LinkCopy Citation
A licensee may request in writing that the Comptroller cancel a license held by the licensee. The Comptroller shall notify the licensee in writing of the decision on the request. If the request is granted, the cancellation takes effect on the last day of the month in which the request is received.
Md. Code Ann., Tax-Gen. § 9-334 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–334LinkCopy Citation
The revocation or cancellation of a license under this subtitle does not discharge a person from a duty or liability imposed by law on that person before the revocation or cancellation takes effect.
Md. Code Ann., Tax-Gen. § 9-335 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–335LinkCopy Citation
The Comptroller shall surrender the bond filed by a licensee if:
(1)
the license is revoked or canceled; and
(2)
the licensee has paid all motor fuel taxes, interest, and penalties that are due.
Md. Code Ann., Tax-Gen. § 9-336 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–336LinkCopy Citation
(a)
The Motor Vehicle Administration shall send promptly to the Comptroller the name and address of a person who registers a motor vehicle propelled by special fuel for operation on public highways.
(b)
The Comptroller shall notify immediately the Motor Vehicle Administration if:
(1)
the Comptroller cancels a license or exemption certificate issued under this subtitle or suspends or revokes an identification marker, a permit, or temporary authority issued to a motor carrier under Subtitle 2 of this title for failure to comply with the provisions of this subtitle or Subtitle 2 of this title; or
(2)
the Comptroller knows that a licensee, exemption certificate holder, or motor carrier has violated the provisions of this subtitle or Subtitle 2 of this title.
(c)
On receipt of a notice under subsection (b) of this section, the Motor Vehicle Administration shall suspend or revoke the appropriate registration.
(d)
If the Comptroller is satisfied with the corrective action taken by the licensee or certificate holder, the Comptroller may reinstate the license or exemption certificate. If the license or exemption certificate is reinstated, the Comptroller shall give the Motor Vehicle Administration notice of the reinstatement and the Motor Vehicle Administration shall reinstate the registration of the licensee or exemption certificate holder.
Md. Code Ann., Tax-Gen. § 9-337 (2026)
Title 9. Fuel Taxes
Subtitle 3. Motor Fuel Tax
§ 9–337LinkCopy Citation
(a)
A person may not engage in the business of a dealer, a distributor, a special fuel seller, a special fuel user, or a turbine fuel seller without a license issued by the Comptroller under this subtitle.
(b)
A dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller may not receive motor fuel without a license issued by the Comptroller under this subtitle.
(c)
A person may not transfer motor fuel on which motor fuel tax is due and has not been paid to a person who does not hold a license or exemption certificate issued by the Comptroller under this subtitle.