| 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. |
