Md. Code, Tax - General § 9-303
This is the official text of Md. Code, Tax - General § 9-303, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§9–303.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.