1996                               Laws of Maryland                         Ch. 711

come delinquent and a penalty of ten per cent (10%) of the amount
of the tax shall be added; such tax and penalty shall bear interest at
the rate of six per cent (6%) per annum from the date due until the
date paid.

(g) The producer's proportion of the tax herein levied shall be
borne ratably by all interested parties, including royalty interests,
lessor's interest, or any other interest, whether by lease, contract, or
otherwise, except the purchaser's interest, and the purchaser is here-
by authorized and required to withhold from any payment due any
interested parties the proportionate tax due and remit the same as
above provided.

(h) The operator of each well from which gas is produced,
saved and collected in Allegany County, shall also make and deliver
to the County Commissioners of Allegany County on or before the
due date of the payments provided above, a report of all gas pro-
duced and sold from each well during the preceding quarter, to-
gether with details as to amounts of gas, the name or location of the
well, the correct names and addresses of the producer and purchaser
of said gas, and such other information as the County Commis-
sioners may require.

(i) The tax hereby imposed is in lieu of all other county taxes
upon the gas, the property rights attached thereto or inherent there-
in and the values created thereby, upon all leases or rights to develop
and operate any lands for gas, the values created thereby and the
property right attached thereto. Nothing in this section is intended
to affect taxation by the State of Maryland.

572-2. Definitions.

(a)    For the purpose of this subtitle "producer" shall mean any
person owning, controlling, managing, or leasing any gas well and/or
any person who produces in any manner any gas by taking it from
the earth or waters in Allegany County, and shall include any person
owning any royalty or other interest in any gas or its value, whether
produced by him, or by some other person on his behalf, either by
lease, contract or otherwise.

(b)    "First purchaser" shall mean any person purchasing gas
from the producer, and shall include any producer which is a utility
retailing gas in Allegany County and any producer who does not sell
his gas in Allegany County but transports it outside of the county
before sale.

(c)    "Subsequent purchaser" shall mean any person who pur-
chases gas for any purpose whatsoever, when said gas is purchased
from any person other than the producer.

(d)    "Carrier" shall mean the owner, operator, or manager of
any means of transporting gas or any instrumentality that may now
be used or come into use for such purpose.

(e)    "Gas" shall mean natural and casing-head gas or other gas
taken from the earth or waters, regardless of whether produced
from a gas well or from a well also productive of oil, distillate
and/or condensate, or other product.

(f)    The term "casing-head gas" shall mean any gas and/or
vapor indigenous to an oil stratum and produced from such stratum
with oil.