Maryland § 9-308
Full text of Maryland Maryland Code § 9-308, with citation guidance and answers to common questions.
§ 9-308.
(a) Except as provided in subsections (b) and (c) of this section, each dealer, special fuel seller, special fuel user, or turbine fuel seller shall complete, under oath, and file with the Comptroller a motor fuel tax return:
(1) for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller sells or uses motor fuel in the State:
(i) by delivery, on or before the last day of the next month;
(ii) by mail postmarked at least 2 days before the last day of the next month; or
(iii) if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and
(2) if the Comptroller so requires, by regulation, on other dates for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller does not sell or deliver motor fuel.
(b) Each licensed Class B dealer shall complete, under oath, and file with the Comptroller a motor fuel tax return:
(1) for each month in which the dealer receives gasoline in the State:
(i) by delivery, on or before the last day of the next month;
(ii) by mail postmarked at least 2 days before the last day of the next month; or
(iii) if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and
(2) if the Comptroller so requires, by regulation, on other dates for each month in which the dealer does not receive gasoline.
(c) (1) A special fuel user engaged in the business of agriculture shall complete, under oath, and file with the Comptroller a motor fuel tax return for periods and on dates as the Comptroller may specify by regulation.
(2) The Comptroller may not require filings more frequently than monthly.
(d) A return shall state the total gallons of motor fuel received, sold, or used, during the period that the return covers, at each place of business in the State.
(e) For periods beginning after December 31, 2026, a person shall file a motor fuel tax return electronically.
Frequently Asked Questions About Maryland § 9-308
What does Maryland Code § 9-308 cover?
Section 9-308 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 § 9-308?
A common citation format is "Maryland Code § 9-308" (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 § 9-308 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.