2926                                        LAMS OF MARYLAND                     [Ch. 874

CHAPTER 874
(House Bill 907)
AN ACT concerning

Retail Gasoline Dealers

FOR the purpose of providing for payment to retail
service station dealers a portion of the amounts
retained by law by registered motor fuel wholesale
dealers in order to reimburse retail service station
dealers for expenses in collecting State gasoline
taxes, and providing for issuance of invoices to
retail dealers of fuel delivered and taxes due.

BY repealing and re—enacting, with amendments.

Article 56 — Licenses

Section 137 (a)

Annotated Code of Maryland

(1972 Replacement Volume and 1973 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 137(a) of Article 56 - Licenses,
of the Annotated Code of Maryland (1972 Replacement
Volume and 1973 Supplement) be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

Article 56 — Licenses
137.

(a) The gasoline tax, imposed by this subtitle in
respect 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 AND RETAIL SERVICE
STATION DEALERS, AS DEFINED IN SECTION 157A(6) OF THIS
ARTICLE AND JOBBERS AS DEFINED IN SECTION 157A(3) OF THIS
ARTICLE, 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 AMOUNTS OF TAX DUE AND PAYABLE SO RETAINED,
EVERY DEALER SHALL REMIT TO THE COMPTROLLER OF THE STATE
OF MARYLAND A DETAILED REPORT WITH ONE-HALF (50%) OF THE
AMOUNT SO RETAINED FOR REFUND TO THE RETAIL SERVICE
STATION DEALER ON AN ANNUAL BASIS AS A COLLECTION