Marvin Mandel, Governor                       1995

extraction and prior to absorption, refining or processing of such
hydro-carbons and the quantity of the products shall be measured by
the total yield of the processing plant from such gas.

(c)    The tax hereby levied shall be the liability of the producer
and purchaser of gas in the following proportions: the producer
shall be liable for sixty per cent (60%) of the tax hereby levied and
the purchaser shall be liable for forty per cent (40%) of the tax
hereby levied.

(d)    The first purchaser of gas shall pay the total tax on all gas
purchased, making the payments of tax to the County Commissioners
of Allegany County by legal tender or cashier's check payable to said
County Commissioners. The first purchaser shall be entitled to
deduct the proportionate amount of the tax chargeable to the pro-
ducer and royalty owner from the amount due the producer from
whom such gas is purchased and such producer shall be entitled to
deduct the proportionate amount of the tax chargeable to any other
producer owning an interest in such gas from the amount due such
other producer and shall be entitled to deduct the proportionate
amount of the tax chargeable to any royalty owner from the amount
due such royalty owner and such monies so deducted from payments
due producers for the payment of this tax shall be held by the pur-
chaser in trust for the use and benefit of Allegany County and shall
not be commingled with any other funds held by said purchaser, and
shall be remitted to the County Commissioners, together with the
purchaser's proportion of said tax, in accordance with the terms and
provisions of this subtitle; and it shall be the duty of each such pur-
chaser to keep accurate records of all such gas purchased.

(e)    The tax herein levied shall be due and payable at the office
of the County Commissioners of Allegany County on the last day of
April, July, October and January of each calendar year, based on
the amount of gas produced, saved and collected during the calendar
quarter ending on the last day of March, June, September and
December, respectively, and on or before such date each purchaser
shall make and deliver to the County Commissioners a verified report,
on forms prescribed by them, showing the gross amount of gas pro-
duced and collected, less the exclusions and at the pressure base set
out herein, upon which the tax herein levied accrues, together with
details as to amount of gas, from what leases said gas was produced
and collected, the correct names and addresses of the producer and
purchaser of said gas, and such other information as the County
Commissioners may require. In no event shall a producer or pur-
chaser be relieved of responsibility for the tax until same shall have
been paid, and provided, in the event the amount of the tax herein
levied as the producer's proportion thereof shall be withheld by a
purchaser from payments due a producer and said purchaser fails to
make payment of the tax to the County Commissioners as provided
herein, and said producer pays said tax himself, the producer may
bring legal action against such purchaser to recover the amount of
tax so withheld, together with penalties and interest which may
have accrued by failure to make such payment and shall be entitled
to reasonable attorney's fees and court costs incurred by legal action.

(f)    Unless such payment of tax on all gas produced and collected
during any quarter or fractional part thereof shall be made on or
before the date due as hereinabove specified, such payment shall be-