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Statutes Text

Article - Tax - General




§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.