<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="9-302" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax">
  <text>Except as provided in §§ 9-303 and 9-304 of this subtitle, a tax is imposed on motor fuel.</text>
</section>
