Maryland § 9-315
Full text of Maryland Maryland Code § 9-315, with citation guidance and answers to common questions.
§ 9-315.
(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:
(1) instead of an allowance for evaporation, shrinkage, and handling; and
(2) to reimburse the licensed dealer or licensed special fuel seller for expenses incurred for the State in:
(i) keeping records;
(ii) collecting and paying the tax; and
(iii) preparing reports.
(b) (1) This subsection does not apply to:
(i) any aviation gasoline; or
(ii) any other motor fuel on which the motor fuel tax has not been paid.
(2) From the discount under subsection (a) of this section:
(i) a licensed dealer who sells gasoline to a retail service station dealer shall deduct on the bill 1/2 of the discount;
(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;
(iii) a licensed distributor who sells motor fuel to a retail service station dealer shall deduct on the bill 1/3 of the discount;
(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;
(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
(vi) a licensed special fuel seller who sells gasoline to a licensed distributor shall deduct on the bill 1/3 of the discount.
Frequently Asked Questions About Maryland § 9-315
What does Maryland Code § 9-315 cover?
Section 9-315 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 § 9-315?
A common citation format is "Maryland Code § 9-315" (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 § 9-315 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.