State Codes and Statutes
Statutes > Maryland > Tax-general > Title-9 > Subtitle-1 > 9-101
§ 9-101. Definitions.
(a) In general.- In this title the following words have the meanings indicated.
(b) Aviation fuel.- "Aviation fuel" means:
(1) aviation gasoline; or
(2) turbine fuel.
(c) Aviation gasoline.- "Aviation gasoline" means gasoline that:
(1) meets the aviation gasoline standards of specification D-910 of the American Society for Testing and Materials, as amended from time to time; and
(2) is used to propel gasoline-powered aircraft.
(d) Clean-burning fuel.- "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) Gasoline.-
(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.- "Motor fuel" means:
(1) gasoline; or
(2) special fuel.
(g) Motor vehicle.- "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) Special fuel.-
(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.- "Turbine fuel" means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.
[1988, ch. 2, § 1; 1989, ch. 5, § 1; 1992, ch. 4, § 3; 1993, chs. 269, 270, 603; 2004, ch. 25, § 6.]
State Codes and Statutes
Statutes > Maryland > Tax-general > Title-9 > Subtitle-1 > 9-101
§ 9-101. Definitions.
(a) In general.- In this title the following words have the meanings indicated.
(b) Aviation fuel.- "Aviation fuel" means:
(1) aviation gasoline; or
(2) turbine fuel.
(c) Aviation gasoline.- "Aviation gasoline" means gasoline that:
(1) meets the aviation gasoline standards of specification D-910 of the American Society for Testing and Materials, as amended from time to time; and
(2) is used to propel gasoline-powered aircraft.
(d) Clean-burning fuel.- "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) Gasoline.-
(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.- "Motor fuel" means:
(1) gasoline; or
(2) special fuel.
(g) Motor vehicle.- "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) Special fuel.-
(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.- "Turbine fuel" means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.
[1988, ch. 2, § 1; 1989, ch. 5, § 1; 1992, ch. 4, § 3; 1993, chs. 269, 270, 603; 2004, ch. 25, § 6.]
State Codes and Statutes
Statutes >
Maryland >
Tax-general >
Title-9 >
Subtitle-1 >
9-101 § 9-101. Definitions.
(a) In general.- In this title the following words have the meanings indicated.
(b) Aviation fuel.- "Aviation fuel" means:
(1) aviation gasoline; or
(2) turbine fuel.
(c) Aviation gasoline.- "Aviation gasoline" means gasoline that:
(1) meets the aviation gasoline standards of specification D-910 of the American Society for Testing and Materials, as amended from time to time; and
(2) is used to propel gasoline-powered aircraft.
(d) Clean-burning fuel.- "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) Gasoline.-
(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.- "Motor fuel" means:
(1) gasoline; or
(2) special fuel.
(g) Motor vehicle.- "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) Special fuel.-
(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.- "Turbine fuel" means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.
[1988, ch. 2, § 1; 1989, ch. 5, § 1; 1992, ch. 4, § 3; 1993, chs. 269, 270, 603; 2004, ch. 25, § 6.]
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