# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 3. Motor Fuel Tax

#### Section 9-302

Except as provided in Sec.Sec. 9-303 and 9-304 of this subtitle, a tax is imposed on motor fuel.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)