1302

LAWS OF MARYLAND

Ch. 388

Article 56 - Licenses

Section 136(i)

Annotated Code of Maryland

(1972 Replacement Volume and 1979 Supplement)

BY adding to

Article 56 - Licenses

Section 136(j)

Annotated Code of Maryland

(1972 Replacement Volume and 1979 Supplement)

BY adding to

Article 78A - Public Works

Section 32, 33, 34, and 35 to be under the new subtitle

"Alcohol Plant Fund"
Annotated Code of Maryland
(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 56 - Licenses

136.

(i) Any ON OR AFTER MAY 1, 1980, AND UNTIL MAY 1,
1981, ANY mixture of "gasohol" which contains 10 percent or
more of ethyl or methyl alcohol shall be taxed under this
section at the rate of [1 cent] 5 4 CENTS less per gallon
than other motor vehicle fuels; EXCEPT THAT ON AND AFTER
JULY 1, 1982, THIS REDUCTION SHALL APPLY ONLY TO GASOHOL
CONTAINING ALCOHOL PRODUCED IN THIS STATE BY AN ALCOHOL

PLANT CONSTRUCTED PURSUANT TO THE PROVISIONS OF ARTICLE 78A,

§§ 32 THROUGH 35. AFTER MAY 1, 1981, ANY MIXTURE OF

"GASOHOL WHICH CONTAINS 10 PERCENT OR MORE OF ETHYL OR

METHYL ALCOHOL SHALL BE TAXED UNDER THIS SECTION AT A RATE
OF 1 CENT LESS PER GALLON THAN OTHER MOTOR VEHICLE FUELS.

(J) (1) ON AND AFTER JULY 1, 1980, THE LICENSE TAX IN
RESPECT TO MOTOR VEHICLES, PRESCRIBED BY THIS SUBTITLE,
SHALL BE INCREASED 1 CENT PER GALLON. THE TAX IMPOSED BY
THIS SUBSECTION IS IN ADDITION TO ANY OTHER TAXES IMPOSED BY
THIS SECTION. ANY PERSON, FIRM, OR CORPORATION POSSESSING
TAX PAID MOTOR VEHICLE FUEL TO BE SOLD AFTER JUNE 30, 1980,
SHALL COMPILE AS OF JUNE 30, 1980, AN INVENTORY OF THE FUEL

AND SHALL, WITH RESPECT TO THE FUEL, REMIT TO THE

COMPTROLLER, ON OR BEFORE AUGUST 1, 1980, WITH THE FORM
PRESCRIBED BY THE COMPTROLLER, THE ADDITIONAL TAX IMPOSED BY
THIS SUBSECTION.