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§ 9-101. Definitions

MD Tax-Gen Code § 9-101 (2019) (N/A)
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(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(ii)    is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline–powered aircraft.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.

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§ 9-101. Definitions