WILLIAM DONALD SCHAEFER, Governor

Ch. 2

9-312. RESERVED.

PART III. TAX PAYMENT.

9-313. CREDITS.

ON REQUEST, THE COMPTROLLER MAY ALLOW A LICENSED SPECIAL
FUEL SELLER OR LICENSED SPECIAL FUEL USER TO DEDUCT FROM THE
MOTOR FUEL TAX DUE THE AMOUNT OF MOTOR CARRIER TAX CREDIT THAT
THE LICENSEE ACCRUES UNDER § 9-214 OF THIS TITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
414(d).

Defined terms: "Comptroller" § 1-101
"Licensed special fuel seller" § 9-301
"Motor fuel tax" § 1-101
"Special fuel seller" § 9-101

9-314. PAYMENT OF MOTOR FUEL TAX.

(A)  GASOLINE.

THE MOTOR FUEL TAX ON GASOLINE SHALL BE PAID BY:

(1)  THE LICENSED CLASS B DEALER WHO FIRST RECEIVES
GASOLINE IMPORTED INTO THE STATE; OR

(2)  ANY OTHER DEALER WHO:

(I)  USES THE GASOLINE; OR

(II)  FIRST SELLS THE GASOLINE IN THIS STATE TO
A BUYER OTHER THAN A LICENSED DEALER AUTHORIZED TO ACQUIRE
GASOLINE, IN ACCORDANCE WITH § 9-322 OF THIS SUBTITLE, WITHOUT
PAYING THE MOTOR FUEL TAX.

(B)  SPECIAL FUEL.

THE MOTOR FUEL TAX ON SPECIAL FUEL SHALL BE PAID BY:

(1)  THE LICENSED CLASS B DEALER WHO FIRST RECEIVES
THE SPECIAL FUEL IN THIS STATE; OR

(2)  A SPECIAL FUEL SELLER WHO DELIVERS THE SPECIAL
FUEL INTO A TANK FROM WHICH A MOTOR VEHICLE CAN BE FUELED UNLESS
THE PERSON WHO USES OR RESELLS THE SPECIAL FUEL HAS AN EXEMPTION
CERTIFICATE THAT AUTHORIZES THE PERSON TO ACQUIRE SPECIAL FUEL,
IN ACCORDANCE WITH § 9-322 OF THIS SUBTITLE, WITHOUT PAYING THE
MOTOR FUEL TAX.

(C)  TURBINE FUEL.

THE MOTOR FUEL TAX ON TURBINE FUEL SHALL BE PAID BY:

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