Ch. 2

LAWS OF MARYLAND

In subsection (a) of this section, the defined term
"motor fuel tax" is substituted for the former
separate references to a "motor vehicle fuel tax" and
"aviation fuel tax", for clarity and brevity.
Similarly, in subsection (a) of this section, the
defined term "motor fuel" is substituted for the
former references to "motor vehicle fuel" and
"aviation fuel".

Also in subsection (a) of this section, the former
reference to exportation "to any other state or
nation" is deleted as surplusage.

Also in subsection (a) of this section, the

parenthetical "(Whether in the form of a compound, or

otherwise)", which formerly modified "fuel", is
deleted as surplusage.

In the introductory language of subsection (b) of this
section, the phrase "by whatever name known to the
trade", which formerly modified the term "special
fuel", is deleted as unnecessary in light of the broad
definition of that term.

In subsection (b)(1) of this section, the words
"domestic" and "commercial", which formerly modified
the word "heating", are deleted as surplusage.

Also in subsection (b)(1) of this section, the former,
specific reference to "oil burners" is deleted as
surplusage.

Also in subsection (b)(1) of this section, the former
statement that "the seller is not liable" is deleted
as included in the exception as revised.

Subsection (c)(1) and (2) of this section is revised
to incorporate the substance of former Art. 56, §
135(m), which defined the term "[s]cheduled air
carrier", since that term appeared only once, in
former Art. 56, § 136A(b)(2)(i), and, therefore, a
separate definition of the term was unnecessary.

In subsection (c)(4) of this section, the term
"political subdivision" is substituted for the former
reference to "[l]ocal governments", for consistency.

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that the
exclusion under subsection (b)(2) of this section may
be unintentionally over-broad, since special fuels may
be used in, e.g., aircraft.

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