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Md. Code Ann., Tax-Gen. § 9-101

(a) In this title the following words have the meanings indicated.

(b) “Aviation fuel” means:

(1) aviation gasoline; or

(2) turbine fuel.

(c) (1) “Aviation gasoline” means gasoline that is used to propel gasoline–powered aircraft and:

(i) is invoiced as aviation gasoline; or

(ii) is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline–powered aircraft.

(2) “Aviation gasoline” does not include gasoline used to propel a motor vehicle.

(d) “Clean-burning fuel” means, when used for motor vehicle propulsion:

(1) natural gas;

(2) liquefied natural gas;

(3) liquefied petroleum gas;

(4) hydrogen;

(5) electricity; or

(6) any other fuel at least 85% of which is one or more of the following:

(i) methanol;

(ii) ethanol;

(iii) any other alcohol; or

(iv) ether.

(e) (1) “Gasoline” means a product that:

(i) is used as fuel in a spark ignited, internal combustion engine; or

(ii) is designated as gasoline by the Comptroller.

(2) “Gasoline” includes:

(i) casinghead gasoline;

(ii) absorption gasoline;

(iii) other natural gasoline; and

(iv) aviation gasoline.

(f) “Motor fuel” means:

(1) gasoline; or

(2) special fuel.

(g) “Motor vehicle” means a vehicle that:

(1) is self-propelled;

(2) is designed to be operated on a public highway; and

(3) is not operated only on rails.

(h) (1) “Special fuel” means a product that is usable as fuel in an internal combustion engine.

(2) “Special fuel” includes clean-burning fuel except electricity.

(3) “Special fuel” does not include gasoline.

(i) “Turbine fuel” means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.