{"data":{"id":"us-md/md.-code-tax-general-9-101","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 9–101","heading":"","body":"(a) In this title the following words have the meanings indicated.\n(b) “Aviation fuel” means:\n(1) aviation gasoline; or\n(2) turbine fuel.\n(c) (1) “Aviation gasoline” means gasoline that is used to propel gasoline–powered aircraft and:\n(i) is invoiced as aviation gasoline; or\n(ii) is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline–powered aircraft.\n(2) “Aviation gasoline” does not include gasoline used to propel a motor vehicle.\n(d) “Clean-burning fuel” means, when used for motor vehicle propulsion:\n(1) natural gas;\n(2) liquefied natural gas;\n(3) liquefied petroleum gas;\n(4) hydrogen;\n(5) electricity; or\n(6) any other fuel at least 85% of which is one or more of the following:\n(i) methanol;\n(ii) ethanol;\n(iii) any other alcohol; or\n(iv) ether.\n(e) (1) “Gasoline” means a product that:\n(i) is used as fuel in a spark ignited, internal combustion engine; or\n(ii) is designated as gasoline by the Comptroller.\n(2) “Gasoline” includes:\n(i) casinghead gasoline;\n(ii) absorption gasoline;\n(iii) other natural gasoline; and\n(iv) aviation gasoline.\n(f) “Motor fuel” means:\n(1) gasoline; or\n(2) special fuel.\n(g) “Motor vehicle” means a vehicle that:\n(1) is self-propelled;\n(2) is designed to be operated on a public highway; and\n(3) is not operated only on rails.\n(h) (1) “Special fuel” means a product that is usable as fuel in an internal combustion engine.\n(2) “Special fuel” includes clean-burning fuel except electricity.\n(3) “Special fuel” does not include gasoline.\n(i) “Turbine fuel” means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=9-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"7fe269e68fc36024addf0b9d5228dd624ad29b1fe628fb0387fb795971fd72a9","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-8-417","next":"us-md/md.-code-tax-general-9-201"},"notice":"GroundRules: Original legal text. Not legal advice."}