Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

History of Major Changes in Motor Fuel Tax

1922   1 cent-per-gallon fuel tax introduced.
1924   Tax rate increased to 2 cents per gallon on July 1, 1924.
1927   Tax rate increased to 4 cents per gallon on April 1, 1927.
1947   Tax rate increased to 5 cents per gallon on July 1, 1947.
1953   Tax rate increased to 6 cents per gallon on June 1, 1953.
1957   Motor carrier law enacted.
1964   Tax rate increased to 7 cents per gallon on July 1, 1964.
1969   Motor fuel inspection law enacted to provide for the inspection and testing of motor fuel products.
1972   Tax rate increased to 9 cents per gallon on July 1, 1972.
1978   Maryland divestiture law upheld in the U.S. Supreme Court, precluding producers/refiners from owning and operating retail service stations in Maryland.
1982   Tax rate increased to 11 cents per gallon on June 1, 1982, and motor carrier decal fee raised to $25 per vehicle.
1983   Tax rate increased to 13.5 cents per gallon on June 1, 1983.
1985   Effective July 1, 1985, all sellers of special fuel must be licensed and all special fuel sales are subject to taxation, except under specific circumstances. Decal fee for motor buses reduced from $25 to $10.
1987   Tax increased to 18.5 cents per gallon on June 1, 1987.
1988   Motor carrier decal registration fee reduced to $7; effective June 1, 1988.
1992   The 1992 Special Session of the Maryland General Assembly approved increases in all motor fuel tax rates. This legislation:
  • increased the gasoline tax rate from 18.5 cents to 23.5 cents per gallon, effective May 1, 1992;
  • increased the aviation fuel tax rate from 5 cents to 7 cents per gallon, effective May 1, 1992;
  • increased the special fuel tax rate from 18.5 cents to 19.25 cents per gallon, effective May 1, 1992;  from 19.25 cents to 21.75 cents per gallon, effective January 1, 1993, with an additional 2.5 cents per gallon increase, effective July 1, 1993 (for a total of 24.25 cents per gallon by July 1, 1993);
  • imposed a .75 cent per gallon motor carrier surcharge on gasoline and clean-burning fuel powered vehicles, effective July 1, 1993.
1994   Eliminated the .75 cent per gallon motor carrier surcharge on gasoline and clean-burning fuel powered vehicles; effective July 1, 1994.
1996   Maryland enters the International Fuel Tax Agreement (IFTA).
2000   Suspended through September 30, 2004, the requirement to extend temporary voluntary allowances uniformly; effective October 1, 2000.
2001   Eliminated the $7 motor carrier decal fee; effective January 1, 2001.
2001   Law prohibiting sale of motor fuel below cost; effective October 1, 2001.
2002   Cost of collection allowance reduced by one half; effective July 1, 2002.
2002   Law prohibiting use of dyed diesel in highway vehicles; effective October 1, 2002.
2013   The Transportation Infrastructure Investment Act of 2013 alters motor fuel tax rates by indexing the rates to changes in the CPI , except for aviation and turbine fuel. It also imposes a sales and use tax equivalent on all motor fuel, except for aviation and turbine fuel. These changes are effective July 1, 2013.


 
Links for Motor Fuel Tax Rates
Business Tax Types
Motor Fuel Tax
Tax Information
Motor Fuel Tax Rates
  History of Major Changes
  History of Motor Fuel Tax Rates
 
Download for Adobe Reader

Maryland.gov Homepage