Ch. 270                                         1993 LAWS OF MARYLAND

Article - Tax - General

9-101.

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

(A-1) "ALTERNATIVE FUEL" MEANS A SPECIAL FUEL THAT IS AN
ALTERNATIVE FUEL AS DEFINED IN § 301 OF THE FEDERAL ENERGY POLICY ACT OF

1992.

(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.

(g) (1) "Special fuel" means a product that is usable as fuel in an internal
combustion engine.

(2) "SPECIAL FUEL" INCLUDES CLEAN-BURNING FUEL EXCEPT
ELECTRICITY,

(2) (3) "Special fuel" does not include gasoline.

9-204.

The motor carrier tax rate is the motor fuel tax rate for special fuel other than
ALTERNATIVE FUEL CLEAN-BURNING FUEL OR turbine fuel in effect when the return
period begins, for each gallon of motor fuel used in the operation of a commercial motor
vehicle on a highway in this State.

9-305.

The motor fuel tax rate is:

(1)     7 cents for each gallon of aviation gasoline;

(2)     23.5 cents for each gallon of gasoline other than aviation gasoline;

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