1982 LAWS OF MARYLAND [CH. 676

Article 81 of the Annotated Code of Maryland (1939 Edi-
tion and 1947 Supplement), title "Revenue and Taxes, "
to be under the new sub-title "Motor Carriers' Reciprocal
Tax, " said new sections to be known as Sections 348, 353,
inclusive, to follow immediately after Section 347 of said
Article, and to read as follows:

Motor Carriers' Reciprocal Tax.

348. Whenever used in this sub-title, the term "motor
carrier" means every person, firm or corporation which
operates or causes to be operated on any highway in Mary-
land, whether engaged in intrastate or interstate com-
merce, or both, and whether or not by virtue of any cer-
tificate or permit issued by the Commissioner of Motor
Vehicles or by the Public Service Commission, any motor
vehicle, trailer or semi-trailer for the transportation of
property for compensation, whether for rent, or for hire,
or as a contract or common carrier, and every common
carrier, and contract carrier by motor vehicle, trailer or
semi-trailer of passengers for compensation.

349. (a). With the exception of motor carriers regis-
tered under Section 218 of this Article, every motor car-
rier domiciled in any State which imposes a similar tax on
motor carriers domiciled in Maryland shall pay a road tax
equivalent to the rate of the State gasoline tax calculated
in the amount of gasoline or motor fuel used in its opera-
tion within this State. This tax shall be payable to the
Comptroller one month after the end of each quarter com-
mencing with the quarter from July 1 to September 30,
1951.

Every motor carrier subject to the tax hereby imposed
shall be entitled to a credit on such tax equivalent to the
tax per gallon on all gasoline or other motor fuel purchased
by such carrier within this State for use in its operations
either within or without this State, and upon which gaso-
line or other motor fuel the tax imposed by the laws of this
State has been paid by such carrier. Evidence of the pay-
ment of such tax in such form as may be required by, or
is satisfactory to, the Comptroller shall be furnished by
each such carrier claiming the credit herein allowed.

(b). When the amount of the credit herein provided to
which any motor carrier is entitled for any quarter ex-
ceeds the amount of the tax for which such carrier is liable
for the same quarter, such excess may under regulations
of the Comptroller be allowed as a credit on the tax for
which such carrier would be otherwise liable for another