Baltimore Gasoline Excise Tax Rates - City Ordinance

Taxation and Finance Maryland 3 Minutes Read ยท published February 08, 2026 Flag of Maryland

Baltimore residents and businesses should understand how gasoline excise taxes are set and used in Baltimore, Maryland. The primary motor fuel excise taxes that affect gasoline prices are imposed at the state level in Maryland; Baltimore City does not levy a separate municipal gasoline excise tax. This guide explains where rates are published, how revenue is typically allocated, who enforces compliance, common violations, and practical steps to pay, dispute, or report suspected under-collection in the Baltimore area.

Rates and Use of Revenue

Motor fuel excise tax rates for gasoline are established by the State of Maryland and published by the Maryland Comptroller. For current cents-per-gallon rates and statutory citations, consult the Comptroller's motor fuel tax page Maryland Comptroller - Motor Fuel Tax[1]. Baltimore City itself does not impose a separate gasoline excise tax; local transportation and street projects in Baltimore are typically funded from state distributions, local budgets, and dedicated transportation bonds.

Primary gasoline excise taxes that affect Baltimore are set by Maryland, not by Baltimore City.
  • State gasoline excise: see the Maryland Comptroller for the current rate and statutory basis.
  • Typical revenue uses: state transportation projects, highway maintenance, transit funding, and transportation debt service.
  • Local application: Baltimore receives state distributions and allocates funds via the City budget and capital improvement plans.

Penalties & Enforcement

Enforcement of motor fuel excise taxes for sales and distribution in Baltimore is administered primarily by Maryland state agencies; collection, audit, and penalty authority rests with the Maryland Comptroller and supporting units. Specific monetary fines, fee schedules, and civil penalties are published by the State and vary by violation type and statute; if a specific fine amount is not displayed on the cited page it is noted below as not specified on the cited page. For reporting suspected evasion or obtaining compliance information, contact the Maryland Comptroller and Baltimore City Department of Finance collection or tax compliance units as applicable Baltimore City Department of Finance[2].

  • Fine amounts: not specified on the cited page for city-level penalties; state monetary penalties and interest schedules are on the Maryland Comptroller site.
  • Escalation: first, repeat, and continuing offence procedures are governed by state statute or administrative rule; specific escalation ranges are not specified on the cited page.
  • Enforcer: Maryland Comptroller (motor fuel tax unit) for excise taxes; Baltimore City Department of Finance for local tax administration and referrals.
  • Non-monetary sanctions: audits, assessments, administrative orders, license actions, and referral to court or collection processes where authorized.
  • Appeals: state administrative appeal processes and tax tribunals apply; specific time limits for appeal are not specified on the cited page and are set by statute or administrative rule.
If an exact penalty or time limit is needed, request the specific statute or administrative regulation from the Maryland Comptroller or consult the code citation on the Comptroller site.

Applications & Forms

State motor fuel tax registration, return, and payment forms for distributors, wholesalers, and importers are published by the Maryland Comptroller; no separate Baltimore City gasoline excise registration form is required because the excise is a state levy. See the Comptroller's motor fuel page for available forms and electronic filing instructions Maryland Comptroller - Motor Fuel Tax[1].

FAQ

Who sets gasoline excise tax rates that affect Baltimore?
The State of Maryland sets motor fuel excise tax rates; Baltimore does not have a separate municipal gasoline excise tax.
How is gasoline tax revenue used for Baltimore projects?
Revenue is typically distributed through state transportation programs, and Baltimore City allocates received funds in its capital budget and transit funding plans.
How do I report suspected under-collection of fuel tax in Baltimore?
Report to the Maryland Comptroller's motor fuel tax unit for state excise issues and notify Baltimore City's Department of Finance for local inquiries or referrals.

How-To

  1. Identify the issue: confirm seller, pump location, and evidence suggesting under-collection or incorrect taxation.
  2. Gather documentation: receipts, invoices, delivery tickets, and photographs of pumps or labels.
  3. Contact the Comptroller: submit information to the Maryland Comptroller's motor fuel tax unit via their official contact channels.
  4. Notify Baltimore City if the issue affects local licensing or business compliance so the Department of Finance can coordinate.

Key Takeaways

  • The primary gasoline excise tax affecting Baltimore is set by Maryland state law.
  • Revenue supports transportation and is allocated through state and city budgeting processes.
  • Enforcement and penalties are administered by state agencies; contact the Maryland Comptroller for tax-specific actions.

Help and Support / Resources

  1. [1] Maryland Comptroller - Motor Fuel Tax
  2. [2] Baltimore City Department of Finance

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