{"data":{"id":"us-md/md.-code-tax-general-9-315","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 9–315","heading":"","body":"(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:\n(1) instead of an allowance for evaporation, shrinkage, and handling; and\n(2) to reimburse the licensed dealer or licensed special fuel seller for expenses incurred for the State in:\n(i) keeping records;\n(ii) collecting and paying the tax; and\n(iii) preparing reports.\n(b) (1) This subsection does not apply to:\n(i) any aviation gasoline; or\n(ii) any other motor fuel on which the motor fuel tax has not been paid.\n(2) From the discount under subsection (a) of this section:\n(i) a licensed dealer who sells gasoline to a retail service station dealer shall deduct on the bill 1/2 of the discount;\n(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;\n(iii) a licensed distributor who sells motor fuel to a retail service station dealer shall deduct on the bill 1/3 of the discount;\n(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;\n(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\n(vi) a licensed special fuel seller who sells gasoline to a licensed distributor shall deduct on the bill 1/3 of the discount.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=9-315","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"fd6c43c7e1523610ea77451568a61e1ca076d78ba1d9075e22338b0e07bbba0e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-9-314","next":"us-md/md.-code-tax-general-9-318"},"notice":"GroundRules: Original legal text. Not legal advice."}