[MARVIN MANDEL, Governor                           2927

ALLOWANCE TO COMPENSATE THE RETAIL DEALER FOR EXPENSES
INCURRED IN COLLECTING, INSURING AND PROTECTING THESE
AMOUNTS AND PURSUANT TO REGULATIONS AS THE OFFICE OF THE
COMPTROLLER MAY FROM TIME TO TIME PROMULGATE. AT THE
TIME OF EACH MOTOR VEHICLE FUEL PURCHASE, THE MOTOR
VEHICLE FUEL WHOLESALES SHALL GIVE THE RETAIL SERVICE
STATION DEALER, IN ADDITION TO ANY OTHER INVOICE, A COPY

MARKED "COMPTROLLER'S COPY -- FOR USE BY THE RETAIL

SERVICE STATION DEALER," WHICH MUST CONTAIN: THE NAME OF
THE RETAIL SERVICE STATION DEALER MAKING THE PURCHASE,
THE LOCATION OF THE STATION TO WHICH THE MOTOR VEHICLE
FUEL WAS DELIVERED, THE AMOUNT OF EACH GRADE OF MOTOR
VEHICLE FUEL, THE AMOUNT OF MARYLAND GASOLINE TAXES ON
THE PURCHASE, AND THE AMOUNT OF TAXES TO BE REFUNDED OR
REBATED TO THE RETAIL DEALER. ALL CLAIMS FOR REFUND
UNDER THE PROVISIONS OF THIS SUBSECTION SHALL BE
SUBMITTED BETWEEN JULY 1 AND OCTOBER 1 OF EACH YEAR FOR
THE TWELVE MONTHS IMMEDIATELY PRECEDING JULY 1. ANY
CLAIM SUBMITTED AFTER OCTOBER 1 SHALL AUTOMATICALLY BE
DISALLOWED.]] EVERY REGISTERED DEALER WHO HAKES A FIRST
SALE OR DISTRIBUTION OF MOTOR FUEL, TAX PAID, TO A JOBBER
SHALL DEDUCT TWO-THIRDS OF ONE PERCENT (2/3 OF 1%) FROM

THE AMOUNT OF THE TAX SHOWN TO BE DUE ON THE BILL

(INVOICE) AND THE BALANCE SHALL BE THE AMOUNT OF TAX SUCH
DEALER SHALL BE ENTITLED TO COLLECT FROM THE PURCHASER;
AND EVERY JOBBER WHO MAKES A SALE, RESALE OR DISTRIBUTION
OF MOTOR VEHICLE FUEL, TAX PAID, TO A RETAIL SERVICE
STATION DEALER SHALL DEDUCT ONE-THIRD OF ONE PERCENT (1/3
OF 1%) FROM THE AMOUNT OF SUCH TAX SHOWN TO BE DUE ON THE

BILL AND THE BALANCE SHALL BE THE AMOUNT OF TAX SUCH

JOBBER SHALL BE ENTITLED TO COLLECT FROM SUCH RETAIL
SERVICE STATION DEALER. HOWEVER, EVERY REGISTERED DEALER
WHO MAKES A FIRST SALE OR DISTRIBUTION OF MOTOR FUEL, TAX

PAID, TO A RETAIL SERVICE STATION DEALER SHALL DEDUCT

ONE-HALF OF ONE PERCENT (1/2 OF 1%) FROM THE AMOUNT OF
SUCH TAX SHOWN TO BE DUE ON THE BILL AND THE BALANCE
SHALL BE THE AMOUNT OF TAX THE DEALER SHALL BE ENTITLED

TO COLLECT FROM THE RETAIL SERVICE STATION DEALER. 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 Division in the office of the
Comptroller, (3) remit one ninth of all the remainder
(representing the net proceeds of the tax collected under
§ 136(g) of this subtitle) according to the provisions
of § 29A of Article 89B of this Code, (4) credit the net
proceeds collected under § 136 (h) of this subtitle to
the gasoline and motor vehicle revenue account of the
Transportation Trust Fund established under Article 94A,
(5) allocate three eighths of one percent of the
remainder to the use of the Waterways Improvement Fund