Md. Code, Tax - General § 9-315

in effect

(a) A licensed dealer or licensed special fuel seller shall deduct 0.5% of the 1st 10 cents of the motor fuel tax on each gallon of motor fuel, as a discount: (1) instead of an allowance for evaporation, shrinkage, and handling; and (2) to reimburse the licensed dealer or licensed special fuel seller for expenses incurred for the State in: (i) keeping records; (ii) collecting and paying the tax; and (iii) preparing reports. (b) (1) This subsection does not apply to: (i) any aviation gasoline; or (ii) any other motor fuel on which the motor fuel tax has not been paid. (2) From the discount under subsection (a) of this section: (i) a licensed dealer who sells gasoline to a retail service station dealer shall deduct on the bill 1/2 of the discount; (ii) a licensed dealer who sells gasoline to a licensed distributor or licensed special fuel seller shall deduct on the bill 2/3 of the discount; (iii) a licensed distributor who sells motor fuel to a retail service station dealer shall deduct on the bill 1/3 of the discount; (iv) a licensed special fuel seller who sells special fuel to a retail service station dealer shall deduct on the bill 1/2 of the discount; (v) a licensed special fuel seller who sells special fuel to a licensed distributor shall deduct on the bill 2/3 of the discount; and (vi) a licensed special fuel seller who sells gasoline to a licensed distributor shall deduct on the bill 1/3 of the discount.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=9-315&enactments=falseFetched: 10/17/2026