26                               LAWS OF MARYLAND                        [CH. 16

467.

Article II. Definitions

(a)  State. State shall include the states of the United States,
the District of Columbia, the territories of the United States, the
provinces of Canada, and the states, territories and Federal District
of Mexico.

(b)  Contracting State. Contracting state shall mean a state which
is a party to this agreement.

(c)  Administrator. Administrator shall mean the official or
agency of a state administering the motor fuel taxes involved.

(d)  Person. Person shall include any individual, firm, co-part-
nership, joint venture, association, corporation, estate, trust, busi-
ness trust, receiver, syndicate or any other group or combination
acting as a unit.

(e)  Bus. Bus shall mean any motor vehicle of a bus type engaged
in the interstate transportation of passengers and subject to the
jurisdiction of the Interstate Commerce Commission, or any agency
successor thereto, or one or more state regulatory agencies con-
cerned with the regulation of passenger transport.

(f)  Gallon. Gallon shall mean the liquid measure containing 231
cubic inches.

468.

Article III. Governing Principle

For purposes of this Compact, the primary principle for the impo-
sition of motor fuel taxes shall be consumption of such fuel within
the state. Motor fuel consumed, by buses shall be taxed on the exist-
ing basis, as it may be from time to time, and under the procedures
for collection of such taxes by each party state, except that to the
extent that this Compact makes provision therefore, or for any
matter connected therewith, such provision shall govern.

469.

Article IV. How Fuel Consumed to be Ascertained

The amount of fuel used in the operation of any bus within this
state shall be conclusively presumed to be the number of miles oper-
ated by such bus within the state divided by the average mileage per
gallon obtained by the bus during the tax period in all operations,
whether within or without the party state. Any owner or operator
of two or more buses shall calculate average mileage within the
meaning of this article by computing single average figures covering
all buses owned or operated by him.

470.

Article V. Imposition of Tax

Every owner or operator of buses shall pay to the party taxes
equivalent to the amount of tax per gallon multiplied by the number
of gallons used in its operations in the party state.