reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part I - Definitions; General Provisions › Section 9-305 - Tax Rates

(a)    Except as provided in subsection (b) of this section, the motor fuel tax rate is:
(1)    7 cents for each gallon of aviation gasoline;
(2)    23.5 cents for each gallon of gasoline other than aviation gasoline;
(3)    24.25 cents for each gallon of special fuel other than clean–burning fuel or turbine fuel;
(4)    7 cents for each gallon of turbine fuel; and
(5)    23.5 cents for each gasoline–equivalent gallon of clean–burning fuel except electricity.
(b)    (1)    The motor fuel tax rates specified in subsection (a)(2), (3), and (5) of this section shall be increased on July 1, 2013, and July 1 of each subsequent year in accordance with this subsection.
(2)    On or before June 1 of each year, the Comptroller shall determine and announce:
(i)    the growth in the Consumer Price Index for all urban consumers as determined by the Comptroller under paragraph (3) of this subsection; and
(ii)    the motor fuel tax rates effective for the fiscal year beginning on the following July 1 as determined by the Comptroller under paragraph (4) of this subsection.
(3)    (i)    In this paragraph, “Consumer Price Index for all urban consumers” means the index published monthly by the Bureau of Labor Statistics of the U.S. Department of Labor that is the U.S. city average of all items in a basket of consumer goods and services.
(ii)    The percentage growth in the Consumer Price Index for all urban consumers shall be determined by comparing the average of the index for the 12 months ending on the preceding April 30 to the average of the index for the prior 12 months.
(4)    Subject to paragraph (5) of this subsection, on July 1 of each year, each motor fuel tax rate specified in subsection (a)(2), (3), and (5) of this section shall be increased by the amount, rounded to the nearest one–tenth of a cent, that equals the product of multiplying:
(i)    the motor fuel tax rate in effect on the date of the Comptroller’s announcement under paragraph (2) of this subsection; and
(ii)    the percentage growth in the Consumer Price Index for all urban consumers.
(5)    (i)    If there is a decline or no growth in the Consumer Price Index for all urban consumers, the motor fuel tax rates shall remain unchanged.
(ii)    Any increase in the motor fuel tax rates under paragraph (4) of this subsection may not be greater than 8% of the motor fuel tax rate effective in the previous year.
(6)    The Comptroller shall require any person possessing tax–paid motor fuel for sale at the start of business on the date of an increase in the motor fuel tax under this subsection to compile and file an inventory of the motor fuel held at the close of business on the immediately preceding date and remit within 30 days any additional motor fuel tax that is due on the motor fuel.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part I - Definitions; General Provisions › Section 9-306 - Tax Rates -- Average Annual Retail Price as Basis

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Average annual retail price” means the 12–month average retail price per gallon of motor fuel purchased in the State determined in accordance with subsection (d) of this section.
(3)    “Sales and use tax equivalent rate” means the per gallon tax rate calculated based on a percentage of the average annual retail price of motor fuel in accordance with subsection (e) of this section.
(b)    On or before December 1, 2015, June 1, 2016, and June 1 of each subsequent year, the Comptroller shall determine and announce:
(1)    the average annual retail price of motor fuel; and
(2)    the sales and use tax equivalent rate effective on the first day of the following month.
(c)    (1)    The sales and use tax equivalent rate shall be added to the motor fuel tax rates specified in § 9–305(a)(2), (3), and (5) of this subtitle and collected in the same manner as the motor fuel tax.
(2)    Except as otherwise expressly provided by law, all references to the motor fuel tax in State law and regulations apply to the sales and use tax equivalent rate imposed under this section.
(d)    The Comptroller shall determine the average annual retail price of motor fuel:
(1)    using data compiled by the Oil Price Information Service or another generally recognized and reliable source of information; and
(2)    based on prices for regular unleaded motor fuel, excluding federal and State taxes, reported during the 12 months ending on the last day of the second immediately preceding month.
(e)    The Comptroller shall determine the sales and use tax equivalent rate by:
(1)    multiplying the average annual retail price by the percentage rate specified in subsection (f) of this section; and
(2)    rounding the product to the nearest tenth of a cent.
(f)    The percentage rate used to calculate the sales and use tax equivalent rate shall be:
(1)    4% for the determination made on December 1, 2015; and
(2)    5% for the determination made on June 1, 2016, and June 1 of each subsequent year.
(g)    The Comptroller shall require any person possessing tax–paid motor fuel for sale at the start of business on the date of an increase in the sales and use tax equivalent rate under this section to compile and file an inventory of the motor fuel held at the close of business on the immediately preceding date and remit within 30 days any additional tax that is due on the motor fuel under this section.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part II - Returns, Reports, and Records › Section 9-308 - Returns

(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)    (1)    The Comptroller by regulation may require each person that is required to file a return under this section to file the return through electronic means.
(2)    A regulation adopted under this subsection:
(i)    shall include an exemption from electronic filing for persons that do not have access to means of transmitting data electronically; and
(ii)    shall include provisions for the periodic affirmation and verification of the information that is submitted electronically.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part II - Returns, Reports, and Records › Section 9-309 - Required Records; Inspection

(a)    (1)    Each person who engages in the business of a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall keep for 4 years records of motor fuel that the person:
(i)    buys in the State;
(ii)    receives in the State;
(iii)    sells in the State;
(iv)    delivers in the State; or
(v)    uses in the State.
(2)    The records kept under this subsection shall include:
(i)    bills of lading;
(ii)    invoices; and
(iii)    any other pertinent record that the Comptroller requires to administer the laws that relate to the motor fuel tax.
(b)    A person required to keep records under subsection (a) of this section shall make the records available for inspection by the Comptroller at any time during business hours.
(c)    (1)    The Comptroller may charge a person for the reasonable travel and other expenses of inspecting records required to be kept under subsection (a) of this section, if:
(i)    the Comptroller decides that the inspection is necessary; and
(ii)    the person does not make the records available in this State.
(2)    If a person does not pay charges assessed against the person under this subsection within 30 days after receipt of a bill for the charges, the Comptroller may:
(i)    sue to collect the charges; or
(ii)    cancel the license, if any, of the person in accordance with § 9-330 of this subtitle.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part II - Returns, Reports, and Records › Section 9-310 - Statement on Invoice

(a)    Each dealer, distributor, special fuel seller, or turbine fuel seller who sells motor fuel shall give the buyer an original invoice that includes:
(1)    the name under which the Comptroller licenses the seller; and
(2)    a statement:
(i)    of the amount of motor fuel tax charged; or
(ii)    if tax is not charged, that the “Maryland motor fuel tax is not included”.
(b)    Unless the information required by subsection (a) of this section appears on the invoice for a shipment of motor fuel from a dealer, distributor, special fuel seller, or turbine fuel seller, a person may not accept the shipment, pay for it, or offer it for sale.
(c)    (1)    A person who sells motor fuel in violation of any provision of subsection (b) of this section shall pay twice the motor fuel tax due.
(2)    Any other person who violates any provision of subsection (b) of this section shall pay the motor fuel tax due.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part III - Tax Payment › Section 9-314 - Payment of Motor Fuel Tax

(a)    The motor fuel tax on gasoline shall be paid by:
(1)    the licensed Class B dealer who first receives gasoline imported into the State;
(2)    any other dealer who:
(i)    uses the gasoline; or
(ii)    first sells the gasoline in this State to a buyer other than a licensed dealer authorized to acquire gasoline, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax; or
(3)    any other person who acquires gasoline on which the motor fuel tax has not been paid.
(b)    The motor fuel tax on special fuel other than turbine fuel shall be paid by:
(1)    a special fuel seller who delivers that special fuel into a tank from which a motor vehicle can be fueled unless the person who uses or resells the special fuel has an exemption certificate that authorizes the person to acquire special fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax;
(2)    a special fuel user who uses that special fuel in a motor vehicle that is owned or operated by the special fuel user and registered to operate on a public highway; or
(3)    any other person who acquires that special fuel unless:
(i)    the motor fuel tax on that special fuel has been paid; or
(ii)    the person has an exemption certificate that authorizes the person to acquire special fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax.
(c)    The motor fuel tax on turbine fuel shall be paid by:
(1)    the turbine fuel seller who delivers the turbine fuel into the fuel supply tank of a turbine–powered aircraft; or
(2)    any other person who acquires turbine fuel on which motor fuel tax has not been paid unless the person has an exemption certificate that authorizes the person to acquire turbine fuel, in accordance with § 9–322 of this subtitle, without paying the motor fuel tax.
(d)    A person required to pay motor fuel tax under this section shall pay it with the return that covers the period in which the person received, sold, or used the motor fuel.
(e)    If a corporation, other than a nonstock, nonprofit corporation, is required to pay motor fuel tax, personal liability for the tax and interest and penalties on the tax extends to any officer of the corporation who exercises direct control over its fiscal management.
(f)    If a limited liability company, or limited liability partnership, including a limited partnership registered as a limited liability limited partnership, is required to pay the motor fuel tax and interest and penalties on the tax, personal liability for the tax and interest and penalties on the tax extends to any person who exercises direct control over the fiscal management of the limited liability company or limited liability partnership.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part III - Tax Payment › Section 9-315 - Discount

(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.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-318 - License Required

A person shall be licensed by the Comptroller before the person may engage, in the State, in the business of:
(1)    a dealer;
(2)    a distributor;
(3)    a special fuel seller;
(4)    a special fuel user; or
(5)    a turbine fuel seller.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-319 - Qualifications of Applicants

(a)    To qualify for a Class “A” license, an applicant shall be:
(1)    an entity that:
(i)    blends or refines gasoline;
(ii)    owns or controls and dedicates at least 1 million gallons of storage capacity in the State to gasoline, other than aviation gasoline, and to special fuel; and
(iii)    keeps in the State an inventory of at least 500,000 gallons of that gasoline and special fuel; or
(2)    an entity that is wholly owned by one or more entities that would otherwise qualify as a Class “A” licensee.
(b)    To qualify for a Class “B” license, an applicant shall be an entity that is licensed by the state from which the gasoline is to be exported for importation into this State.
(c)    To qualify for a Class “C” license, an applicant shall be an entity that:
(1)    is based in another state;
(2)    is licensed by the state to which that gasoline is to be exported;
(3)    has no sales in this State; and
(4)    does not own, operate or utilize in this State a facility that can store or dispense motor fuel.
(d)    To qualify for a Class “D” license, an applicant shall be an entity that:
(1)    is organized under the laws of the State;
(2)    does not blend or refine gasoline;
(3)    has, in this State, excluding retail service stations, fixed storage tanks for at least 200,000 gallons of motor fuel other than aviation fuel;
(4)    keeps an inventory of motor fuel in the State; and
(5)    annually sells in the State:
(i)    at least 1 million gallons of gasoline to persons who are not licensed dealers; and
(ii)    of the total gallons of motor fuel acquired, at least 50% in gasoline.
(e)    To qualify for a Class “G–Temporary” license, an applicant shall be an entity that:
(1)    is not entitled to any other class of license for dealers;
(2)    has a specific federal contract to supply gasoline to the United States or a unit of the United States that is entitled to an exemption under § 9–304 of this subtitle or to a refund under § 13–901(f)(1)(ii)2A of this article; and
(3)    is licensed by the state from which that gasoline is to be exported, if any part is to be imported into this State.
(f)    To qualify for a Class “W” license, an applicant shall be an entity that is not entitled to any other class of license.
(g)    To qualify for an exemption certificate, an applicant:
(1)    shall hold a Class “F”, “S”, or “U” license;
(2)    shall be an entity that is exempt from the motor fuel tax under this subtitle; or
(3)    may not own or operate on public highways in this State a vehicle that is propelled by special fuel.
(h)    If an applicant is organized under the laws of another state or country, the applicant first shall qualify to do business in this State under the appropriate provisions of the Corporations and Associations Article.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-320 - Applications for Licenses and Exemption Certificates

(a)    An applicant for a license shall submit to the Comptroller:
(1)    a completed application, on the form that the Comptroller requires, that:
(i)    is made under oath;
(ii)    states the name under which the applicant does or will do business in the State;
(iii)    states, for partnerships, the name of each partner;
(iv)    states, for firms, the name of each member; and
(v)    states, for corporations, the names and addresses of its principal officers, resident agent, and attorney in fact; and
(2)    the bond required under Title 13 of this article.
(b)    An applicant for an exemption certificate shall submit a completed application, on the form that the Comptroller requires, that:
(1)    is made under oath;
(2)    states the name under which the applicant does or will do business in the State;
(3)    states, for partnerships, the name of each partner;
(4)    states, for firms, the name of each member; and
(5)    states, for corporations, the names and addresses of its principal officers, resident agent, and attorney in fact.
(c)    The Comptroller shall keep and index:
(1)    each application filed under this section;
(2)    each bond filed under this section; and
(3)    a record of:
(i)    each licensee; and
(ii)    each holder of an exemption certificate.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-321 - Issuance of Licenses and Exemption Certificates

(a)    The Comptroller shall issue a license of the appropriate class to each applicant who meets the requirements of this subtitle.
(b)    The Comptroller shall issue an exemption certificate to each applicant who meets the requirements of this subtitle.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-323 - Term of License and Exemption Certificate

(a)    Except as provided in subsection (b) of this section, a license or an exemption certificate expires on the first May 31 after its effective date.
(b)    A Class “G-Temporary” license expires on the earlier of:
(1)    termination of the contract for which the license was issued; or
(2)    the first May 31 after its effective date.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-324 - Display of Licenses and Exemption Certificates

Each licensee and exemption certificate holder shall display the license or certificate conspicuously in each place of business, in this State, of the licensee or holder.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-325 - Nonassignability of License and Exemption Certificate

A license or exemption certificate is valid only for the person in whose name the license or certificate is issued and is not assignable.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-326 - Identification Numbers

(a)    To obtain proper identification of a person who receives, buys, sells, or uses motor fuel, the Comptroller may:
(1)    require information necessary to assign an identification number to the person; and
(2)    assign a license or other identification number to the person.
(b)    A person required to file a return or other document under this subtitle shall include the identification number of the person filing and of each other person listed in the other document.
(c)    A person who is to be listed in any return or other document filed by another person under this subtitle shall give the appropriate identification number to the person who is required to file the document.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-327 - Additional Duties

(a)    To obtain an exemption under § 9-303(a), (b), or (c) of this subtitle, a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall complete and submit any certificates and reports that the Comptroller requires, by regulation.
(b)    If the holder of an exemption certificate changes the use of any special fuel obtained under that certificate to a taxable use, the holder shall give the Comptroller written notice of the change within 5 days after the first change.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-328 - Denials

Subject to the hearing provisions of § 9-329 of this subtitle, the Comptroller may deny a license or exemption certificate to any applicant, if the applicant:
(1)    fraudulently or deceptively has obtained or attempts to obtain a license or exemption certificate for the applicant or another person;
(2)    previously has had a license or exemption certificate canceled for cause; or
(3)    in the judgment of the Comptroller, has not filed an application in good faith.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-329 - Hearings on Denials

(a)    Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes any action under § 9-328 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.
(b)    (1)    The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(2)    The notice shall be sent so that the applicant has at least 5 days’ notice before the hearing.
(c)    The Comptroller may administer oaths in connection with any proceeding under this section.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-330 - Cancellation of License or Exemption Certificate

Subject to § 9-331 of this subtitle, the Comptroller may cancel a license or exemption certificate if the licensee or certificate holder:
(1)    files false information under this subtitle;
(2)    fails to file a report required under this subtitle;
(3)    fails to give the Comptroller the notice of a change in use required under § 9-327(b) of this subtitle;
(4)    fails to pay any motor fuel tax, interest, or penalty due under this subtitle;
(5)    violates any requirement for the class of license held;
(6)    violates any regulation adopted under this subtitle;
(7)    fails to maintain the bond required under Title 13 of this article;
(8)    stops engaging for more than 6 consecutive months in the business for which licensed; or
(9)    fails to keep records required under this article, Title 10, Subtitle 3 of the Business Regulation Article, or an applicable regulation.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-331 - Notice of Cancellation

If the Comptroller cancels a license or exemption certificate under § 9-330 of this subtitle, the Comptroller shall notify the licensee or certificate holder in writing sent to the last known address of the licensee or certificate holder. The notice shall be sent by certified mail, return receipt requested, under a postmark of the United States Postal Service.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-332 - Judicial Review

Any person aggrieved by a cancellation under § 9–330 of this subtitle or by a final decision of the Comptroller in a contested case as defined in § 10–202 of the State Government Article may appeal to the appropriate circuit court. The appeal shall be filed within 30 days after the mailing date of the final decision or notice of cancellation.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-333 - Request for Voluntary Cancellation

A licensee may request in writing that the Comptroller cancel a license held by the licensee. The Comptroller shall notify the licensee in writing of the decision on the request. If the request is granted, the cancellation takes effect on the last day of the month in which the request is received.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-334 - Nondischarge of Liability

The revocation or cancellation of a license under this subtitle does not discharge a person from a duty or liability imposed by law on that person before the revocation or cancellation takes effect.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-335 - Surrender of Bond

The Comptroller shall surrender the bond filed by a licensee if:
(1)    the license is revoked or canceled; and
(2)    the licensee has paid all motor fuel taxes, interest, and penalties that are due.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-336 - Coordination With Motor Vehicle Administration

(a)    The Motor Vehicle Administration shall send promptly to the Comptroller the name and address of a person who registers a motor vehicle propelled by special fuel for operation on public highways.
(b)    The Comptroller shall notify immediately the Motor Vehicle Administration if:
(1)    the Comptroller cancels a license or exemption certificate issued under this subtitle or suspends or revokes an identification marker, a permit, or temporary authority issued to a motor carrier under Subtitle 2 of this title for failure to comply with the provisions of this subtitle or Subtitle 2 of this title; or
(2)    the Comptroller knows that a licensee, exemption certificate holder, or motor carrier has violated the provisions of this subtitle or Subtitle 2 of this title.
(c)    On receipt of a notice under subsection (b) of this section, the Motor Vehicle Administration shall suspend or revoke the appropriate registration.
(d)    If the Comptroller is satisfied with the corrective action taken by the licensee or certificate holder, the Comptroller may reinstate the license or exemption certificate. If the license or exemption certificate is reinstated, the Comptroller shall give the Motor Vehicle Administration notice of the reinstatement and the Motor Vehicle Administration shall reinstate the registration of the licensee or exemption certificate holder.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part IV - Licensing of Dealers, Distributors, and Special Fuel Sellers and Users › Section 9-337 - Prohibited Acts

(a)    A person may not engage in the business of a dealer, a distributor, a special fuel seller, a special fuel user, or a turbine fuel seller without a license issued by the Comptroller under this subtitle.
(b)    A dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller may not receive motor fuel without a license issued by the Comptroller under this subtitle.
(c)    A person may not transfer motor fuel on which motor fuel tax is due and has not been paid to a person who does not hold a license or exemption certificate issued by the Comptroller under this subtitle.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 1 - Definitions; General Provisions › Section 10-103 - County Income Tax

(a)    Each county shall have a county income tax on the Maryland taxable income of:
(1)    each resident, other than a fiduciary, who on the last day of the taxable year:
(i)    is domiciled in the county; or
(ii)    maintains a principal residence or a place of abode in the county;
(2)    each personal representative of an estate if the decedent was domiciled in the county on the date of the decedent’s death;
(3)    each resident fiduciary of:
(i)    a trust that is principally administered in the county; or
(ii)    a trust that is otherwise principally connected to the county and is not principally administered in the State; and
(4)    except as provided in § 10-806(c) of this title, a nonresident who derives income from salary, wages, or other compensation for personal services for employment in the county.
(b)    Except for the county income tax, a county, municipal corporation, special taxing district, or other political subdivision may not impose a general local income, earnings, or payroll tax, a general occupational license tax, or a general license or permit tax based on income, earnings, or gross receipts.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 1 - Definitions; General Provisions › Section 10-104 - Exemptions

The income tax does not apply to the income of:
(1)    a common trust fund, as defined in § 3–501(b) of the Financial Institutions Article;
(2)    except as provided in §§ 10–101(e)(3) of this subtitle and 10–304(2) of this title, an organization that is exempt from taxation under § 408(e)(1) or § 501 of the Internal Revenue Code;
(3)    a financial institution that is subject to the financial institution franchise tax;
(4)    a person subject to taxation under Title 6 of the Insurance Article;
(5)    except as provided in § 10–102.1 of this subtitle, a partnership, as defined in § 761 of the Internal Revenue Code;
(6)    except as provided in § 10–102.1 of this subtitle and § 10–304(3) of this title, an S corporation;
(7)    except as provided in § 10–304(4) of this title, an investment conduit or a special exempt entity; or
(8)    except as provided in § 10–102.1 of this subtitle, a limited liability company as defined under Title 4A of the Corporations and Associations Article to the extent that the company is taxable as a partnership, as defined in § 761 of the Internal Revenue Code.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 1 - Definitions; General Provisions › Section 10-105 - State Income Tax Rates

(a)    (1)    For an individual other than an individual described in paragraph (2) of this subsection, the State income tax rate is:
(i)    2% of Maryland taxable income of $1 through $1,000;
(ii)    3% of Maryland taxable income of $1,001 through $2,000;
(iii)    4% of Maryland taxable income of $2,001 through $3,000;
(iv)    4.75% of Maryland taxable income of $3,001 through $100,000;
(v)    5% of Maryland taxable income of $100,001 through $125,000;
(vi)    5.25% of Maryland taxable income of $125,001 through $150,000;
(vii)    5.5% of Maryland taxable income of $150,001 through $250,000; and
(viii)    5.75% of Maryland taxable income in excess of $250,000.
(2)    For spouses filing a joint return or for a surviving spouse or head of household as defined in § 2 of the Internal Revenue Code, the State income tax rate is:
(i)    2% of Maryland taxable income of $1 through $1,000;
(ii)    3% of Maryland taxable income of $1,001 through $2,000;
(iii)    4% of Maryland taxable income of $2,001 through $3,000;
(iv)    4.75% of Maryland taxable income of $3,001 through $150,000;
(v)    5% of Maryland taxable income of $150,001 through $175,000;
(vi)    5.25% of Maryland taxable income of $175,001 through $225,000;
(vii)    5.5% of Maryland taxable income of $225,001 through $300,000; and
(viii)    5.75% of Maryland taxable income in excess of $300,000.
(b)    The State income tax rate for a corporation is 8.25% of Maryland taxable income.
(c)    For a married couple filing a joint income tax return, the rates specified in subsection (a) of this section apply to the joint Maryland taxable income of the married couple.
(d)    For a nonresident:
(1)    the rates specified in subsection (a) of this section apply to the nonresident’s Maryland taxable income, calculated without regard to the subtractions under § 10–210(b), (e), and (f) of this title; and
(2)    the State income tax imposed equals the result obtained under item (1) of this subsection multiplied times a fraction:
(i)    the numerator of which is the nonresident’s Maryland taxable income, calculated with the subtractions under § 10–210(b), (e), and (f) of this title; and
(ii)    the denominator of which is the nonresident’s Maryland taxable income, calculated without regard to the subtractions under § 10–210(b), (e), and (f) of this title.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 1 - Definitions; General Provisions › Section 10-106 - County Income Tax Rate

(a)    (1)    Each county shall set, by ordinance or resolution, a county income tax equal to at least 2.25% but not more than 3.20% of an individual’s Maryland taxable income for a taxable year beginning after December 31, 2001.
(2)    A county income tax rate continues until the county changes the rate by ordinance or resolution.
(3)    (i)    A county may not increase its county income tax rate above 2.6% until after the county has held a public hearing on the proposed act, ordinance, or resolution to increase the rate.
(ii)    The county shall publish at least once each week for 2 successive weeks in a newspaper of general circulation in the county:
1.    notice of the public hearing; and
2.    a fair summary of the proposed act, ordinance, or resolution to increase the county income tax rate above 2.6%.
(4)    Notwithstanding paragraph (1) or (2) of this subsection, in Howard County, the county income tax rate may be changed only by ordinance and not by resolution.
(b)    If a county changes its county income tax rate, the county shall:
(1)    increase or decrease the rate in increments of one one–hundredth of a percentage point, effective on January 1 of the year that the county designates; and
(2)    give the Comptroller notice of the rate or income bracket change and the effective date of the rate or income bracket change on or before July 1 prior to its effective date.
(c)    (1)    For any county income tax rate that is effective on or after January 1, 2022, the county may apply the county income tax on a bracket basis.
(2)    A county that imposes the county income tax on a bracket basis:
(i)    shall set, by ordinance or resolution, the income brackets that apply to each income tax rate;
(ii)    may set income brackets that differ from the income brackets to which the State income tax applies;
(iii)    may not set a minimum income tax rate less than 2.25% of an individual’s Maryland taxable income; and
(iv)    may not apply an income tax rate to a higher income bracket that is less than the income tax rate applied to a lower income bracket.
(3)    A county may request information from the Comptroller to assist the county in determining income brackets and applicable income tax rates that are revenue–neutral for the county.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 1 - Definitions; General Provisions › Section 10-106.1 - Individuals Subject to State Tax but Not County Tax

(a)    An individual subject to the State income tax under § 10-105(a) of this subtitle, but not subject to the county income tax under § 10-106 of this subtitle, shall be subject to the tax imposed under this section.
(b)    The rate of the tax imposed under this section shall be equal to the lowest county income tax rate set by any Maryland county in accordance with § 10-106 of this subtitle.
(c)    The tax imposed under this section shall be distributed by the Comptroller in accordance with § 2-609 of this article.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 1 - Definitions; General Provisions › Section 10-108 - Effect of Amendment of Internal Revenue Code; Report by Comptroller

(a)    Except as provided in subsection (c) of this section and unless expressly provided otherwise by law, an amendment of the Internal Revenue Code that affects the determination of federal adjusted gross income or federal taxable income, does not affect the determination of Maryland taxable income under this title for:
(1)    any taxable year that begins in the calendar year in which the amendment is enacted; or
(2)    any taxable year that precedes the calendar year in which the amendment is enacted.
(b)    Within 60 days after an amendment of the Internal Revenue Code is enacted, the Comptroller shall prepare and submit to the Governor and, subject to § 2–1257 of the State Government Article, the President of the Senate and the Speaker of the House a report that outlines:
(1)    the changes in the Internal Revenue Code; and
(2)    the impact of those changes on State revenue and on various classes and types of taxpayers.
(c)    Subsection (a) of this section does not apply to an amendment of the Internal Revenue Code if the Comptroller determines that the impact of the amendment on State income tax revenue is less than $5,000,000 for:
(1)    the fiscal year that begins during the calendar year in which the amendment is enacted; or
(2)    any fiscal year that precedes the calendar year in which the amendment is enacted.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 1 - Definitions; General Provisions › Section 10-109 - Authorization to Distribute, Apportion, or Allocate Certain Tax Attributes Between and Among Organizations

(a)    The Comptroller may distribute, apportion, or allocate gross income, deductions, credits, or allowances between and among two or more organizations, trades, or businesses, whether or not incorporated, whether or not organized in the United States, and whether or not affiliated, if:
(1)    the organizations, trades, or businesses are owned or controlled directly or indirectly by the same interests within the meaning of § 482 of the Internal Revenue Code; and
(2)    the Comptroller determines that the distribution, apportionment, or allocation is necessary in order to reflect an arm’s length standard within the meaning of § 1.482-1 of the Regulations of the Internal Revenue Service of the U.S. Treasury and to reflect clearly the income of those organizations, trades, or businesses.
(b)    The Comptroller shall apply the administrative and judicial interpretations of § 482 of the Internal Revenue Code in administering this section.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 2 - Maryland Taxable Income Calculations for Individual › Part I - Maryland Taxable Income for Individual › Section 10-201 - In General

An individual shall calculate Maryland taxable income by subtracting from the individual’s Maryland adjusted gross income calculated under Part II of this subtitle an amount that equals:
(1)    the exemptions allowed under Part III of this subtitle; and
(2)    the deductions allowed under Part IV of this subtitle.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 2 - Maryland Taxable Income Calculations for Individual › Part II - Maryland Adjusted Gross Income › Section 10-203 - In General

Except as provided in Subtitle 4 of this title, the Maryland adjusted gross income of an individual is the individual's federal adjusted gross income for the taxable year as adjusted under this Part II of this subtitle.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 2 - Maryland Taxable Income Calculations for Individual › Part II - Maryland Adjusted Gross Income › Section 10-206 - Additions to Federal Adjusted Gross Income -- Nonresidents

(a)    The amounts under this section are added to the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.
(b)    To the extent attributable to Maryland sources the addition under subsection (a) of this section includes the additions required for a resident under § 10-204 of this subtitle.
(c)    The addition under subsection (a) of this section includes the additions required for a resident under § 10-205 of this subtitle.
(d)    The addition under subsection (a) of this section includes the amount of any loss or adjustment to income that:
(1)    is included in computing federal adjusted gross income; and
(2)    is not attributable to Maryland sources.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 2 - Maryland Taxable Income Calculations for Individual › Part III - Exemptions › Section 10-211 - Individuals Other Than Fiduciaries

(a)    Subject to the provisions of this section, an individual may deduct an exemption for:
(1)    the taxpayer;
(2)    the spouse of the taxpayer if:
(i)    a joint return is not made by the taxpayer and the spouse; and
(ii)    the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not a dependent of another taxpayer; and
(3)    each individual who is a dependent, as defined in § 152 of the Internal Revenue Code, of the taxpayer for the taxable year.
(b)    Except as provided in subsection (c) of this section, whether or not a federal return is filed, to determine Maryland taxable income, an individual other than a fiduciary may deduct as an exemption:
(1)    $3,200 for each exemption that the individual may deduct under subsection (a) of this section;
(2)    an additional $3,200 for each dependent, as defined in § 152 of the Internal Revenue Code, who is at least 65 years old on the last day of the taxable year;
(3)    an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and
(4)    an additional $1,000 if the individual, on the last day of the taxable year, is a blind individual, as described in § 10–208(c) of this subtitle.
(c)    (1)    If an individual other than one described in paragraph (2) of this subsection has federal adjusted gross income for the taxable year greater than $100,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:
(i)    $1,600 if federal adjusted gross income for the taxable year does not exceed $125,000;
(ii)    $800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000; and
(iii)    $0 if federal adjusted gross income for the taxable year is greater than $150,000.
(2)    If a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse has federal adjusted gross income for the taxable year greater than $150,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:
(i)    $1,600 if federal adjusted gross income for the taxable year does not exceed $175,000;
(ii)    $800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000; and
(iii)    $0 if federal adjusted gross income for the taxable year is greater than $200,000.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 2 - Maryland Taxable Income Calculations for Individual › Part III - Exemptions › Section 10-212 - Fiduciaries

(a)    To determine Maryland taxable income, a fiduciary other than a personal representative may deduct $200 as an exemption.
(b)    To determine Maryland taxable income, a personal representative may deduct $600 as an exemption.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 2 - Maryland Taxable Income Calculations for Individual › Part III - Exemptions › Section 10-213 - Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program

The subtraction modifications for volunteer police, fire, rescue, and emergency medical services personnel under § 10-208(i-1) and (l) of this subtitle shall be known as the Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program.