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Session Laws, 1981
Volume 741, Page 1242   View pdf image
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1242                                    LAWS OF MARYLAND                                 Ch. 162

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved April 28, 1981.

CHAPTER 163

(House Bill 448)

AN ACT concerning

Motor Vehicle Fuel Tax - Alcohol and Gasohol

FOR the purpose of altering the motor vehicle fuel license
tax imposed upon gasohol; and eliminating the exemption
on ethyl or methyl alcohol not mixed with gasoline, but
sold as motor vehicle fuel, from the motor vehicle fuel
tax.

BY repealing

Article 56 - Licenses

Section 136(i) and (j)

Annotated Code of Maryland

(1979 Replacement Volume and 1980 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be repealed, amended, or enacted to read as follows: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) 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 4 cents less per gallon than other motor
vehicle fuels. 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) Ethyl or methyl alcohol, not mixed with gasoline,
sold as motor vehicle fuel, may not be taxed under this
section.]

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved April 28, 1981.

 

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Session Laws, 1981
Volume 741, Page 1242   View pdf image
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