MARVIN MANDEL, Governor                            2069

gasoline tax. [However, nothing contained in this
subtitle shall be deemed as requiring the dealer as
defined herein to pay the tax on Diesel fuel, No. 2 fuel
oil, kerosene or propane used for the propulsion of motor
vehicles licensed to operate on a public highway, unless
there is an agreement between the supplier, the user or
seller, and the Comptroller, it being the legislative
intent that the tax herein provided be paid by the user
or by the seller as the case may be, of such Diesel fuel,
No. 2 fuel oil, kerosene or propane.] A SELLER OF
DIESEL FUEL AS DEFINED HEREIN SHALL BE LIABLE FOR THE
MOTOR VEHICLE FUEL TAX IF THE PRODUCT IS DELIVERED INTO A
TANK FROM WHICH A MOTOR VEHICLE CAN BE FUELED AND THE
RESELLER OR USER DOES NOT HAVE A VALID LICENSE FROM THE
COMPTROLLER OR AN AGREEMENT BETWEEN THE SUPPLIER, THE
USER OR SELLER, AND THE COMPTROLLER, IT BEING THE
LEGISLATIVE INTENT THAT THE TAX HEREIN PROVIDED BE PAID
BY THE USER OR BY THE SELLER AS THE CASE MAY BE, OF SUCH
DIESEL FUEL, NO. 2 FUEL OIL. KEROSENE OR PROPANE, BUT A
SELLER IS NOT LIABLE FOR THE TAX WHERE THESE FUELS ARE
DELIVERED INTO A TANK WHICH IS USED FOR FUELING MACHINERY
AND EQUIPMENT WHICH IS NOT LICENSED TO OPERATE ON A
PUBLIC HIGHWAY.

[[A SELLER OF DIESEL FUEL AS DEFINED HEREIN SHALL BE
LIABLE FOR THE MOTOR VEHICLE FUEL TAX IF THE PRODUCT IS
DELIVERED INTO A TANK FROM WHICH A MOTOR VEHICLE CAN BE
FUELED AND THE RESELLER OR USER DOES NOT HAVE A VALID
LICENSE FROM THE COMPTROLLER OR AN AGREEMENT BETWEEN THE
SUPPLIER, THE USER OR SELLER, AND THE COMPTROLLER, IT
BEING THE LEGISLATIVE INTENT THAT THE TAX HEREIN PROVIDED
BE PAID BY THE USER OR BY THE SELLER AS THE CASE MAY BE,
OF SUCH DIESEL FUEL, NO. 2 FUEL OIL, KEROSENE OR
PROPANE.]]

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1974.

Approved May 31, 1974.

CHAPTER 611
(Senate Bill 413)
AN ACT concerning

County Water and Sewer Plans — Annual Amendments

FOR the purpose of providing that certain sewer and water
construction permits will not be issued if county