Marvin Mandel, Governor                          1997

(g) "Report" shall mean any report required to be furnished in
this subtitle or that may be required by the County Commissioners
in the administration of this subtitle.

(h) "Person" shall include any person, firm, concern, receiver,
trustee, executor, administrator, agent, institution, association,
partnership, company, corporation, and persons acting under dec-
larations of trust as well as the trustees acting under such declara-
tions of trust.

(i) "Production" or "total gas produced" shall mean the total
gross amount of gas produced including all royalty or other interest;
that is, the amount for the purpose of the tax imposed by this sub-
title shall be measured or determined by meter readings showing
one hundred (100) per cent of the full volume expressed in cubic feet.

(j) For the purpose of this subtitle, by the term "cubic foot of
gas" is meant volume of gas expressed in cubic feet and computed at
a base pressure of four (4) ounces per square inch above the average
barometric pressure of fourteen and four-tenth (14.4) pounds per
square inch, a standard base and flowing temperature of sixty (60)
degrees fahrenheit; correction to be made for pressure according to
Boyle's Law, and for specific gravity according to test made by the
balance method.

(k) "Royalty owners" shall mean and include all persons owning
any mineral rights under any producing leasehold within Allegany
County, other than the working interest, which working interest is
that of the person having the management and operation of the well.

(l) "Operator" shall mean the person having the active manage-
ment and operation of the well.

(m) The phrase "the business of collecting, distributing or pro-
ducing gas" shall apply to any person in the business of purchasing
or producing gas for re-sale to domestic and industrial consumers
and shall include any person who has voluntarily submitted to the
regulations of the Federal Power Commission or the Public Service
Commission regulations of the State of Maryland.

(n) "Taxpayer" shall mean any person subject to the tax herein
levied.

572-3. Liability for tax.

(a)    When it shall appear that a taxpayer to whom the provisions
of this subtitle shall apply has erroneously paid more taxes than were
due during any taxpaying period, either on account of a mistake of
fact or law, it shall be the duty of the County Treasurer, upon order
of the County Commissioners, to credit the total amount of taxes
due by such taxpayer for the current period with the total amount
of taxes so erroneously paid, or to make refund in a proper case.

(b)    The tax hereby levied shall be paid by the first purchaser
purchasing the same from the producer, who shall make deduction as
aforesaid; provided, however, that the failure of first purchaser from
the payment of same, where the first purchaser does not account for
and pay said tux, and it shall be the duty of every person purchasing
gas produced in Allegany County to satisfy himself or itself that
the tax on said gas has been or will be paid by the persons primarily
liable therefor.