A. Gasoline having an anti-knock index (R + M)/2 of greater than 98 may be considered racing fuel, if the manufacturer's specifications have been filed with and approved annually by the Motor Fuel Tax Bureau.
B. Racing fuel may not be:
(1) Considered a motor fuel as defined in Tax-General Article, §9-101, Annotated Code of Maryland;
(2) Blended with any other gasoline and offered for sale; or
(3) Used as a fuel, either straight or blended, in a motor vehicle operated on a highway.