WILLIAM DONALD SCHAEFER, Governor

Ch. 2

As to subsections (a) and (b) of this section, see
also § 9-327(a), which imposes requirements for
exemption certificates.

Defined terms:     "Aviation fuel" § 9-101

"Motor fuel" §   9-101 "Motor fuel tax" § 1-101
"Motor vehicle" § 9-101 "Property" § 1-101

"Special fuel"     § 9-101

9-304. UNITED STATES.

THE COMPTROLLER MAY ALLOW, BY REGULATION, A LICENSED DEALER
OR A LICENSED SPECIAL FUEL SELLER TO OMIT THE MOTOR FUEL TAX ON
MOTOR FUEL SOLD TO THE UNITED STATES OR A UNIT OF THE UNITED
STATES.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second sentence of
former Art. 56, § 152.

Defined terms: "Comptroller" § 1-101

"Licensed dealer" § 9-301

"Licensed special fuel seller" § 9-301

"Motor fuel" § 9-101 "Motor fuel tax" § 1-101

9-305. TAX RATES.

THE MOTOR FUEL TAX RATE IS:

(1)  5 CENTS FOR EACH GALLON OF AVIATION GASOLINE;

(2)  18.5 CENTS FOR EACH GALLON OF GASOLINE OTHER THAN
AVIATION GASOLINE;

(3)  18.5 CENTS FOR EACH GALLON OF SPECIAL FUEL; AND

(4)  5 CENTS FOR EACH GALLON OF TURBINE FUEL.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 56, §
136A(b)(l), § 136(f)(1), the first sentences of (b)
through (e), and, as it related to the rate, (a)(1).

Items (2) and (3) of this section are revised to state
a total rate that includes the former incremental
increases of 1 cent per gallon in 1964, 2 cents per
gallon in 1972, 2 cents per gallon in 1982, 2.5 cents
per gallon in 1983, and 5 cents per gallon in 1987.
Therefore, former Art. 56, § 136(f)(2) and the second
sentences of (b) through (e), which stated that the
increases were not part of the 6-cent rate set under §
136(a)(1), are deleted.

Defined terms: "Gasoline" § 9-101

"Motor fuel tax" § 1-101 "Special fuel" § 9-101

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