WM. PRESTON LANE, JR., GOVERNOR. 1655

changed to "Motor Vehicle Fuel Tax", and Sections 251C
and 260 be and are hereby added to said Article, Section
251C to follow immediately after Section 251B and Sec-
tion 260 to follow immediately after Section 259 of said
Article, to read as follows:

Motor Vehicle Fuel Tax

Section 240. The following words, terms and phrases
in this sub-title are, for the purposes hereof, defined as
follows:

(a) "Motor Vehicles" shall mean and include all vehi-
cles, engines, machines or mechanical contrivances which
are propelled by internal combustion engines or motors,
upon the public highways, and in the case of vehicles
propelled by diesel fuel or fuel oil, shall mean all such
vehicles licensed to operate upon the public highways.

(b) "Motor Vehicle Fuel" means and includes gasoline,
casing head or natural gasoline, benzol, benzine, naphtha
and any other liquid prepared, advertised, offered for sale,
sold for use as, or used for, the generation of power for
the propulsion of motor vehicles, and Diesel oil, oil or other
liquids used in Diesel engines or in internal combustion
engines for the propulsion of motor vehicles, including any
product obtained by blending together any one or more
products of petroleum, with or without other products, if
the resultant product is capable of such use.

(c) The term "Dealer" is hereby defined as any person,
firm or corporation (including the State of Maryland and
any political subdivision thereof), (1) making the first sale
in this State of any motor vehicle fuel, imported from be-
yond the territorial confines of the State after the same
shall have been received in this State; (2) consuming or
using in this State any motor vehicle fuel so imported, who
shall have purchased the same before it shall have been
received by any other person in this State; or (3) produc-
ing, refining, preparing, distilling, manufacturing, blend-
ing, or compounding motor vehicle fuel in this State.

(d) The term "user" shall mean any person, firm or
corporation who purchases diesel fuel or fuel oil for use
as fuel and uses such fuel in any motor vehicle owned or
operated by such person, firm or corporation and licensed
to operate on a public highway.

(e) "Seller of diesel fuel" shall mean any person, firm

or corporation who sells or delivers diesel fuel or fuel oil

into a fuel supply tank of any motor vehicle other than