1766
LAWS OF MARYLAND
Ch. 238
(1980 Replacement Volume and 1981 Supplement)
BY adding to
Article - Transportation
Section 3-216(c)(3) and (d)(3)
Annotated Code of Maryland
(1977 Volume and 1981 Supplement)
BY repealing and reenacting, with amendments,
Article - Transportation
Section 7-208(a) and 8-403
Annotated Code of Maryland
(1977 Volume and 1981 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:
Article 56 - Licenses
135.
The following words, terms and phrases in this subtitle
are, for the purposes hereof, defined as follows:
(K) "WHOLESALE VALUE" MEANS, WITH REFERENCE TO MOTOR
VEHICLE FUEL, THE AMOUNT DETERMINED BY MULTIPLYING
(1) THE VOLUME OF MOTOR VEHICLE FUEL EXPRESSED
IN GALLONS WHICH IS SOLD BY A DEALER, PURCHASED BY A USER,
OR SOLD OR DELIVERED BY A SELLER OF DIESEL FUEL, BY
(2) THE AVERAGE WHOLESALE PRICE PER GALLON OF
MOTOR VEHICLE FUEL APPLICABLE TO THE SALE, DELIVERY, OR
PURCHASE AS DETERMINED BY THE COMPTROLLER IN ACCORDANCE WITH
PROCEDURES SET OUT REGULATIONS PROMULGATED BY THE
COMPTROLLER.
(K) FOR FISCAL YEAR 1985 AND EACH FISCAL YEAR
THEREAFTER, "AVERAGE WHOLESALE VALUE PER GALLON" MEANS THE
VALUE DETERMINED BY THE COMPTROLLER, EXCLUSIVE OF ANY
REBATES TO JOBBERS AND RETAIL SERVICE STATION DEALERS, UNDER
SECTION 156 OF THIS ARTICLE.
136.
(I) ON AND AFTER THE FIRST DAY OF JULY, 1982, THE
LICENSE TAX IMPOSED BY THIS SUBTITLE IN RESPECT TO MOTOR
VEHICLE FUEL IS INCREASED BY AN AMOUNT EQUAL TO 4 PERCENT OF
THE WHOLESALE VALUE OF MOTOR VEHICLE FUEL SOLD BY A DEALER,
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