Ch. 269                                         1993 LAWS OF MARYLAND

Article - Tax - General

9-101.

(a) In this title the following words have the meanings indicated.

(C-1) "CLEAN-BURNING FUEL" MEANS, WHEN USED FOR MOTOR VEHICLE.
PROPULSION:                                                       

(1)     NATURAL GAS;

(2)     LIQUEFIED NATURAL GAS;

(3)     LIQUEFIED PETROLEUM GAS;

(4)     HYDROGEN;

(5)     ELECTRICITY; OR

(6) ANY OTHER FUEL AT LEAST 85% OF WHICH IS ONE OR MORE OF THE
FOLLOWING:                                                                   

(I)      METHANOL;                                                       

(II)     ETHANOL;

(III)    ANY OTHER ALCOHOL; OR                                     

(IV)    ETHER.

Article - Tax - Property

7-236.

(A)     IN THIS SECTION, "CLEAN FUEL" MEANS:

(1) NATURAL GAS, ELECTRICITY, PROPANE; AND                 

(2) OTHER FUEL THAT MEETS THE CLEAN FUEL VEHICLE STANDARDS
IN THE FEDERAL CLEAN AIR ACT AMENDMENTS OF 1990, TITLE II.

(A) IN THIS SECTION, "CLEAN-BURNING FUEL" HAS THE MEANING STATED IN §
9-101 OF THE TAX - GENERAL ARTICLE.

(B)      EXCEPT AS PROVIDED IN SUBSECTION (C) OF THIS SECTION, REFUELING
EQUIPMENT OR MACHINERY USED ONLY TO DISPENSE CLEAN CLEAN-BURNING
FUELS INTO MOTOR VEHICLES IS NOT SUBJECT TO PROPERTY TAX.

(C)      THE PROPERTY TAX FOR REFUELING EQUIPMENT OR MACHINERY USED
ONLY TO DISPENSE CLEAN CLEAN-BURNING FUELS INTO MOTOR VEHICLES IS THE
APPLICABLE TAX RATE APPLIED TO:                                                                 

(1)      20% OF THE ASSESSED VALUE IN TAXABLE YEAR 1998;

(2)      40% OF THE ASSESSED VALUE IN TAXABLE YEAR 1999;
          (3)      60% OF THE ASSESSED VALUE IN TAXABLE YEAR 2000;

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