210                               Laws of Maryland                        [Ch. 17

spect to motor vehicle fuel sold or used in any calendar month, less
an amount equivalent to 1% of the tax due and payable which is
hereby allowed such person in lieu of loss from shrinkage, evaporation
and handling and to reimburse the registered dealer for the expenses
incurred on behalf of the State in maintaining records, collecting
gasoline tax moneys, preparing necessary reports and remittance in
complying with the provisions of this subtitle, 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 moneys thus received,
the Comptroller each month shall (1) retain such sum as in his
judgment 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, (3) remit [one seventh]
one ninth of all the remainder (representing the net proceeds of the
tax collected under Section 136(g) of this subtitle) according to the
provisions of Section 29A of Article 89B of this Code; and (4) forth-
with credit the balance to the gasoline and motor vehicle revenue ac-
count of the Transportation Trust Fund established under Article
94A.

Sec. 2. And be it further enacted, That Section 2 of Article 89B
of the Annotated Code of Maryland (1969 Replacement Volume and
1971 Supplement), title "State Roads," subtitle "In General," be and
it is hereby repealed and re-enacted, with amendments; that Sec-
tions 7, 7A and 7B of the same Article, title and subtitle be and they
are hereby repealed in their entirety, and that new Section 7 be
and it is hereby enacted in lieu thereof, to stand in place of the
Sections so repealed, to be under the same Article, title and subtitle;
that Section 38A(b) of the same Article and title, subtitle "Distribu-
tion and Use of Special Funds," be and it is hereby repealed and
re-enacted, with amendments; and that Sections 211-1 and 211-0 of
the same Article and title, subtitle "Expenditure of Commission's
Funds and Programming and Scheduling of Highway Projects," be
and they are hereby repealed and re-enacted, with amendments, all
to read as follows:

2.

As used in this article, the following words and terms shall have
the following meanings, unless the context shall indicate another
or different meaning or intent:

(a) Road; highway.—Both the word "road" and the word "high-
way" include rights-of-way, roadway surfaces, roadway subgrades,
shoulders, median dividers, drainage facilities and structures, road-
way cuts, roadway fills, guardrails, bridges, highway grade elimina-
tion structures, railroad grade elimination structures, tunnels, over-
passes, underpasses, and other structures forming an integral part of
a road or highway. INCLUDING BICYCLE AND WALKING
PATHS.

[(b) State highway system.—The term "State highway system"
means that system of roads which are from time to time owned by
the State and which the State Roads Commission designates as State
roads to be maintained and operated by the Commission.]