Maryland § 9-303
Full text of Maryland Maryland Code § 9-303, with citation guidance and answers to common questions.
§ 9-303.
(a) The motor fuel tax does not apply to motor fuel that is exported or sold for exportation from this State.
(b) The motor fuel tax does not apply to special fuel:
(1) containing dye and sold for uses other than in a licensed motor vehicle;
(2) delivered into a tank used only for heating; or
(3) used for any purpose other than propelling a motor vehicle or turbine-powered aircraft.
(c) The motor fuel tax does not apply to aviation fuel that is bought for use by:
(1) a carrier engaged in the common carriage of individuals or property under Parts 121, 127, and 129 of the Federal Aviation Regulations;
(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;
(3) the State;
(4) a political subdivision of the State;
(5) a unit or instrumentality of the United States government; or
(6) a foreign government.
(d) The motor fuel tax does not apply to motor fuel that is bought by:
(1) the Department of General Services for use by State agencies;
(2) a county board of education for use in a school bus owned by the county board of education; or
(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.
Frequently Asked Questions About Maryland § 9-303
What does Maryland Code § 9-303 cover?
Section 9-303 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 9-303?
A common citation format is "Maryland Code § 9-303" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 9-303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.