Theodore R. McKeldin, Governor                  1581

ment), title "Revenue and Taxes", sub-title "Motor Carriers Re-
ciprocal Tax", said sub-title relating generally to a road tax im-
posed upon said motor carriers in this State; and to add Sections
408 to 424 425 426, inclusive, to said Article, to stand in the place of
the sections so repealed and to be under the new sub-title "Road Tax
on Motor Carriers", imposing a road tax upon every motor carrier
of passengers and of property, operating on any highway in this
State, providing for the imposition and collection of said tax, and
relating generally to the operation and taxation of certain motor
carriers within the State of Maryland.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 408 to 448 413, inclusive, of Article 81 of the Annotated
Code of Maryland (1951 Edition and 1956 Supplement), title "Rev-
enue and Taxes", sub-title "Motor Carriers Reciprocal Tax", be and
they are hereby repealed; and that Sections 408 to 424 425 426, inclu-
sive, be and they are hereby added to said Article, to stand in the
place of the sections so repealed and to be under the new sub-title
"Road Tax on Motor Carriers", and all to read as follows:

Road Tax on Motor Carriers

408. Definitions.—(a) Whenever used in this sub-title, the term
"motor carrier" means every person, firm or corporation who or
which operates or causes to be operated on any highway in this State
any passenger vehicle that has seats for more than seven NINE
passengers in addition to the driver, or any road tractor, or any
tractor truck, or any truck having more than two axles, EXCEPT
ANY RESIDENT PERSON, FIRM OR CORPORATION OWNING
OR OPERATING NOT MORE THAN ONE TRUCK FOR HIS OWN
USE AND NOT FOR HIRE, except any person, firm or corporation

owning or operating not more than one truck not for compensation

solely in intrastate operations.

(b)  The word "operations" means operations of all such vehicles,
whether loaded or empty, whether for compensation or not for com-
pensation, and whether owned by or leased to the motor carrier who
operates them or causes them to be operated.

(c)  The term "motor fuel" shall be defined as is the term "motor
vehicle fuel" in Section 123 of Article 56 of this Code, as amended
from time to time.

(d)  The term "Comptroller" shall mean the State Comptroller of
Maryland.

409.   Amount of tax; levy.—Every motor carrier of passengers
and of property shall pay a road tax equivalent to six cents per gallon
THE RATE PER GALLON OF THE MARYLAND MOTOR
VEHICLE FUEL TAX WHICH IS CURRENTLY IN EFFECT,

calculated on the amount of motor vehicle fuel used in its operations
within this State.

410.   Credit for payment of motor fuel tax.—(a) Every motor
carrier subject to the tax hereby imposed shall be entitled to a credit
on such tax equivalent to six cents per gallon THE RATE PER
GALLON OF THE MARYLAND MOTOR VEHICLE FUEL TAX
WHICH IS CURRENTLY IN EFFECT, on all gasoline or other