1764                                  LAWS OF MARYLAND                                Ch. 237

concerning the expenses of the Caroline County Board of
Education shall take effect at the beginning of the next
following term of office.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved May 4, 1982.

CHAPTER 238

(Senate Bill 413)

AN ACT concerning

Motor Vehicle Fuel Taxes Transportation -
Taxes and Revenues

FOR the purpose of increasing the motor vehicle fuel tax by
an amount equivalent to a certain percentage of the

average wholesale value of motor vehicle fuel,

including aviation gasoline, sold, purchased, or

consumed in this State by certain entities, altering
the amount of a certain allowance for shrinkage,
evaporation, and handling and a certain reimbursement

for certain expenses which are distributed among

dealers, jobbers, and retail service station dealers;
altering the basis on which certain refunds of the
motor vehicle fuel tax are paid, including refunds with
respect to aviation gasoline; altering the powers of
the Comptroller with respect to the motor vehicle fuel
tax, altering the amount of the road tax on motor
carriers and the credits allowable against that tax;
amending the road tax on motor carriers to clarify
language; providing for the disposition of the revenue
derived from the motor vehicle fuel tax; generally
relating to the motor vehicle fuel tax and the road tax
on motor carriers.

FOR the purpose of changing the taxes imposed , on motor
vehicle and aviation fuels; specifying the periods when
these changes are effective; specifying the methods of
determining the rates of tax, deductions from the
taxes, and refunds of taxes; providing that the rate of
tax in certain years is based on the price of these
certain fuels and specifying the manner of calculating
the tax; specifying the powers and duties of the
Comptroller under this Act; increasing certain fees and
penalties payable by motor carriers in the State;
specifying the manner of distribution and the purposes
for which the revenues from these changes in the tax