Maryland Statutes
Part I - Definitions; General Provisions
Section 9-302 - Imposition of Tax

Except as provided in §§ 9-303 and 9-304 of this subtitle, a tax is imposed on motor fuel.

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Structure Maryland Statutes

Maryland Statutes

Tax - General

Title 9 - Fuel Taxes

Subtitle 3 - Motor Fuel Tax

Part I - Definitions; General Provisions

Section 9-301 - Definitions

Section 9-302 - Imposition of Tax

Section 9-303 - Exemptions

Section 9-303.1 - Exemptions -- Diplomatic Missions and Personnel

Section 9-304 - United States

Section 9-305 - Tax Rates

Section 9-306 - Tax Rates -- Average Annual Retail Price as Basis