MARVIN MANDEL, Governor                                 2973

{c) For purposes of this section, the
below listed tens shall be defined as
hereinafter set forth:

(1)    "Consumer" —See "User."

(2)    "Fuels" —All commodities
subject to the tax imposed by this
section..

(3)    "Motor vehicles" —Any
self—propelled vehicle, including mobile
equipment commonly used in connection
with construction work, such as cranes,
derricks, bulldozers and other similar
equipment.

(4)    "Person" —Any individual,
partnership, firm, society, club,
association, joint stock company,
corporation, estate, receiver, trustee,
assignee, referee, or any other person
acting in a fiduciary or representative
capacity and any other group or
combination of individuals acting as a
unit.

(5)    "Person who makes deliveries
within Anne Arundel County, Maryland"
—Any person who makes deliveries in his
own vehicles or by contract carrier, or
other vehicle over which he has control.

(6)    "Price" —The aggregate
value in money (including all freight
and delivery charges) paid or charged
for fuels subject to the tax imposed by
this section.

(7)    "Purchaser" —Any person
selling any of the commodities subject
to the tax imposed by this section.

(8)    "Sales within Anne Arundel
County, Maryland" —All transactions in
which an order is placed within Anne
Arundel County, Maryland, and the fuel
is delivered within Anne Arundel County,
Maryland, by any means whatsoever.

(9)    "Taxpayer" —Any person
required by this section to make returns
or to pay the tax.