{"data":{"id":"us-md/md.-code-tax-general-9-303","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 9–303","heading":"","body":"(a) The motor fuel tax does not apply to motor fuel that is exported or sold for exportation from this State.\n(b) The motor fuel tax does not apply to special fuel:\n(1) containing dye and sold for uses other than in a licensed motor vehicle;\n(2) delivered into a tank used only for heating; or\n(3) used for any purpose other than propelling a motor vehicle or turbine-powered aircraft.\n(c) The motor fuel tax does not apply to aviation fuel that is bought for use by:\n(1) a carrier engaged in the common carriage of individuals or property under Parts 121, 127, and 129 of the Federal Aviation Regulations;\n(2) an operator under Part 135 of the Federal Aviation Regulations if at least 70% of the aviation fuel is used in the common carriage of individuals or property;\n(3) the State;\n(4) a political subdivision of the State;\n(5) a unit or instrumentality of the United States government; or\n(6) a foreign government.\n(d) The motor fuel tax does not apply to motor fuel that is bought by:\n(1) the Department of General Services for use by State agencies;\n(2) a county board of education for use in a school bus owned by the county board of education; or\n(3) a school bus operator under contract with a county board of education for use in a school bus used to transport the county’s public school students.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=9-303","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e49fff346ccc076603684a7610b61035b7ebd7fbc3df562b16b5120be30eb30e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-9-302","next":"us-md/md.-code-tax-general-9-303.1"},"notice":"GroundRules: Original legal text. Not legal advice."}