60                                LAWS OF MARYLAND                         [CH. 37

tion, and financing procedures of the State Roads Commission;
and to repeal and re-enact with amendments Section 326(g) of
Article 81 of the Annotated Code of Maryland (1963 Supplement),
title "Revenue and Taxes", subtitle "Retail Sales Tax Act"; and
to repeal and re-enact with amendments Sections 325 and 373 of
said Article (1963 Supplement), subtitles "Retail Sales Tax Act"
and "Maryland Use Tax", amending the Retail Sales Tax Act and
the Use Tax Act in order to make special provision for the rate
of sales tax and of use tax on the purchase of certain farm
vehicles and farm equipment, these special provisions being neces-
sary because of a present relationship between the sales tax and
the titling tax with respect to the purchase of said farm vehicles
and farm equipment; all relating generally to certain motor vehicle
and gasoline revenues in this State, and to the imposition, collec-
tion, amount, distribution, and use thereof by the State Roads
Commission; and providing that the State Roads Commission pay
certain maintenance costs on certain highways in Baltimore City.

Section 1. Be it enacted by the General Assembly of Maryland,
That a new Section 136(g) be and it is hereby added to Article 56
of the Annotated Code of Maryland (1957 Edition), title "Licenses",
subtitle "Motor Vehicle Fuel Tax", to follow immediately after Sec-
tion 136(f) thereof; that Section 137(a) of said Article and subtitle
be and it is hereby repealed and re-enacted with amendments; and
that a new Section 29A be and it is hereby added to Article 89B of
said Code, title "State Roads", sub-title "Distribution and Use of
Special Funds", to follow immediately after Section 29 thereof, and
all to read as follows:

Article 56
186.

(g) On and after the first day of June, 1964, the license tax in
respect to motor vehicles, prescribed by this subtitle, shall be in-
creased one cent (1¢) per gallon. The tax imposed by this subsection
is not a part of the single license tax referred to in subsection (f) of
this section.

137.

(a) The gasoline tax, imposed by this subtitle, in respect to motor
vehicle fuel sold or used in any calendar month, shall be paid on or
before the last day of the next succeeding month to the Comptroller
who shall receipt the dealer therefor. From the monies thus received,
the Comptroller each month shall (1) retain such sum as in his judg-
ment shall be sufficient to enable him to pay promptly all claims for
refunds payable therefrom, (2) retain an amount equal to one
month's proportionate part of the current fiscal year's appropriation
to the Comptroller for maintaining the Gasoline Tax Collection De-
partment in the office of the Comptroller, [and] (3) remit one-
seventh of all the remainder (representing the net proceeds of the tax
collected under Section 136(g) of this subtitle) to the State Treas-
urer, who shall hold and distribute these monies according to the
provisions of Section 29A of Article 89B of this Code; and (4) forth-
with remit the balance to the State Treasurer. The State Treasurer
shall hold the monies so received from the Comptroller under Item
No. (4) of this subsection in a special fund hereby created and known
as the "Gasoline Tax Fund", said fund to be thereafter held and dis-
tributed in accordance with the provisions applicable to said fund