2122
LAWS OF MARYLAND
[Ch. 334
Annotated Code of Maryland
(1972 Replacement Volume and 1974 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 137 of Article 56 — Licenses, of
the Annotated Code of Maryland (1972 Replacement Volume
and 1974 Supplement) be and it is hereby repealed and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%] ONE
PERCENT 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
§ 157A (6) of this article and jobbers as defined in §
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. Every registered dealer who
makes 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 dealers 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
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