2542                                  LAWS OF MARYLAND                                Ch. 734

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 of the Comptroller; (3)
RETAIN A SUM SUFFICIENT TO ENABLE HIM TO PROMPTLY PAY TO THE
TRANSPORTATION TRUST FUND AN AMOUNT EQUAL TO 3 CENTS FOR
EACH GALLON OF AVIATION GASOLINE FOR WHICH A FUND REFUND IS
PROVIDED UNDER § 151 OF THIS SUBTITLE; (4) 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 Title 8, Subtitle 4 of the Transportation
Article; [(4)] (5) 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 Title 3 of the Transportation Article; [(5)] (6)
allocate three eighths of one percent of the remainder to
the use of the Waterways Improvement Fund and the same
amount to the use of the Fisheries Research and Development
Fund; and [(6)] (7) forthwith credit the balance to the
Gasoline and Motor Vehicle Revenue Account of the
Transportation Trust Fund established under Title 3 of the
Transportation Article.

150.