§ 9–315
Statutes in effect as of October 1, 2026.
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.