HARRY HUGHES, Governor                              2541

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section(s) 151(c) and (d), respectively, of
Article 56 - Licenses, of the Annotated Code of Maryland, be
renumbered to be Sections(s) 151(d) and (e), respectively.

SECTION 1 2. AND BE IT FURTHER 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of Maryland be repealed, amended, or enacted to read as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

The following words, terms and phrases in this subtitle
are, for the purposes hereof, defined as follows:

(b) "Motor vehicle fuel" means and includes gasoline,
casing head or natural gasoline, benzol, benzine, naphtha,
gas substances or energy regardless of its composition or

properties and any other liquid prepared, advertised,

offered for sale, sold for use as, or
generation of power for the propulsion of motor vehicles,
and diesel oil, oil or other liquids used in diesel engines
or in internal combustion engines for the propulsion of
motor vehicles, including any product obtained by blending
together any one or more products of petroleum, with or
without other products, if the resultant product is capable
of this use. This term includes "gasohol," a fuel which is
composed of a mixture of 5 percent to 20 percent methyl or
ethyl alcohol in gasoline, AND AVIATION GAS OR FUEL.

138.

ANY PERSON, FIRM, OR CORPORATION WHICH PURCHASES MOTOR
VEHICLE FUEL FOR THE PURPOSE OF OPERATING AIRCRAFT SHALL BE
LIABLE TO PAY A LICENSE TAX AT A RATE EQUAL TO ONE-THIRD OF
THE TAX RATE SPECIFIED BY § OF THIS SUBTITLE. ANY MOTOR
VEHICLE FUEL TAX PAID IN EXCESS OF THE TAX IMPOSED BY THIS
SECTION SHALL BE REFUNDED IN ACCORDANCE WITH § 151 OF THIS
SUBTITLE.

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 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