1480 LAWS OF MARYLAND [CH. 667

MONTGOMERY COUNTY, NOT NOW INCLUDED IN
SAID SANITARY DISTRICT.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1953.

Approved April 27, 1953.

CHAPTER 667
(House Bill 220)

AN ACT to repeal and re-enact, with amendment, Section
409 of Article 81 of the Annotated Code of Maryland
(1951 Edition), title "Revenue and Taxes", sub-title
"Motor Carriers' Reciprocal Tax", providing that a tax
liability may be offset by purchases in excess of use in
a subsequent quarter or quarters.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 409 of Article 81 of the Annotated
Code of Maryland (1951 Edition), title "Revenue and
Taxes", sub-title "Motor Carriers' Reciprocal Tax", be and
is hereby repealed and re-enacted, with amendment, to
read as follows:

409. (a) With the exception of motor carriers registered
under Section 269 of this Article, every motor carrier
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. However, the Comptroller may permit a carrier to
carry forward the tax liability accruing in any quarter to
a subsequent quarter or quarters and offset the tax liability
by purchases of motor vehicle fuel in Maryland in excess
of the carrier's use in Maryland in accordance with such
regulations as the Comptroller may promulgate.

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EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.