Maryland SB 54: Motor Fuel Tax - Aviation Gasoline - Definition

Bill Text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0054*

SENATE BILL 54
Q5 7lr0668
SB 870/16 – B&T (PRE–FILED) CF HB 55
By: Senators Young and Waugh
Requested: September 21, 2016
Introduced and read first time: January 11, 2017
Assigned to: Budget and Taxation
Committee Report: Favorable
Senate action: Adopted
Read second time: February 16, 2017

CHAPTER ______

AN ACT concerning 1

Motor Fuel Tax – Aviation Gasoline – Definition 2

FOR the purpose of altering the definition of aviation gasoline for purposes of the motor 3
fuel tax; and generally relating to the definition of aviation gasoline for purposes of 4
the motor fuel tax. 5

BY repealing and reenacting, without amendments, 6
Article – Tax – General 7
Section 9–101(a) and (g) 8
Annotated Code of Maryland 9
(2010 Replacement Volume and 2016 Supplement) 10

BY repealing and reenacting, with amendments, 11
Article – Tax – General 12
Section 9–101(c) 13
Annotated Code of Maryland 14
(2010 Replacement Volume and 2016 Supplement) 15

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
That the Laws of Maryland read as follows: 17

Article – Tax – General 18

9–101. 19

2 SENATE BILL 54

(a) In this title the following words have the meanings indicated. 1

(c) (1) “Aviation gasoline” means gasoline that IS USED TO PROPEL 2
GASOLINE–POWERED AIRCRAFT AND: 3

[(1) meets the aviation gasoline standards of specification D–910 of the 4
American Society for Testing and Materials, as amended from time to time; and 5

(2) is used to propel gasoline–powered aircraft] 6

(I) IS INVOICED AS AVIATION GASOLINE; OR 7

(II) IS RECEIVED, SOLD, STORED, OR WITHDRAWN FROM 8
STORAGE BY A PERSON FOR THE PURPOSE OF PROPELLING GASOLINE–POWERED 9
AIRCRAFT. 10

(2) “AVIATION GASOLINE” DOES NOT INCLUDE GASOLINE USED TO 11
PROPEL A MOTOR VEHICLE. 12

(g) “Motor vehicle” means a vehicle that: 13

(1) is self–propelled; 14

(2) is designed to be operated on a public highway; and 15

(3) is not operated only on rails. 16

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 17
1, 2017. 18

Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.