| 1922 |
|
1 cent per gallon fuel tax introduced |
| 1924 |
|
Tax rate increased to 2 cents per gallon on 1/1/24 |
| 1927 |
|
Tax rate increased to 4 cents per gallon on 4/1/27 |
| 1947 |
|
Tax rate increased to 5 cents per gallon on 7/1/47 |
| 1953 |
|
Tax rate increased to 6 cents per gallon on 6/1/53 |
| 1957 |
|
Motor Carrier Law enacted |
| 1964 |
|
Tax rate increased to 7 cents per gallon on 7/1/64 |
| 1969 |
|
Motor Fuel Inspection Law enacted providing for the inspection and testing of motor fuel products |
| 1972 |
|
Tax rate increased to 9 cents per gallon on 7/1/72 |
| 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 6/1/82 and motor carrier decal fee raised to $25 per vehicle |
| 1983 |
|
Tax rate increased to 13.5 cents per gallon on 6/1/83 |
| 1985 |
|
Effective 7/1/85, 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 6/1/87 |
| 1988 |
|
Motor carrier decal registration fee reduced to $7 effective 6/1/88 |
| 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 5/1/92;
- increased the aviation fuel tax rate from 5 cents to 7 cents per gallon effective 5/1/92;
- increased the special fuel tax rate from 18.5 cents to 19.25 cents per gallon effective 5/1/92; from 19.25 cents to 21.75 cents per gallon effective 1/1/93 with an additional 2.5 cents per gallon increase effective 7/1/93 (for a total of 24.25 cents per gallon by 7/1/93);
- imposed a .75 cent per gallon motor carrier surcharge on gasoline and clean-burning fuel powered vehicles effective 7/1/93.
|
| 1994 |
|
Eliminated the .75 cent per gallon motor carrier surcharge on gasoline and clean-burning fuel powered vehicles, effective 7/1/94 |
| 1996 |
|
Maryland enters the International Fuel Tax Agreement (IFTA) |
| 2000 |
|
Suspended (through 9/30/04) requirement to extend temporary voluntary allowances uniformly effective 10/1/00 |
| 2001 |
|
Eliminated the $7.00 motor carrier decal fee effective 1/1/01 |
| 2001 |
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Law prohibiting sale of motor fuel below cost effective 10/1/01 |
| 2002 |
|
Cost of collection allowance reduced by 1/2 effective 7/1/02 |
| 2002 |
|
Law prohibiting use of dyed diesel in highway vehicles effective 10/1/02 |
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