HARRY HUGHES, Governor

1767

PURCHASED BY A USER, OR SOLD OR DELIVERED BY A SELLER OF
DIESEL FUEL. THE TAX IMPOSED BY THIS SUBSECTION IS NOT A
PART OF THE SINGLE LICENSE TAX REFERRED TO IN SUBSECTION (F)
OF THIS SECTION.

(I) ON JUNE 1, 1982, THE LICENSE TAX IN RESPECT TO
MOTOR VEHICLE FUEL, PRESCRIBED BY THIS SUBTITLE, SHALL BE
INCREASED 2 CENTS PER GALLON. THE TAX IMPOSED BY THIS
SUBSECTION IS NOT A PART OF THE SINGLE LICENSE TAX REFERRED
TO IN SUBSECTION (F) OF THIS SECTION. THE COMPTROLLER MAY
REQUIRE ANY PERSON OR ENTITY POSSESSING TAX PAID MOTOR
VEHICLE FUEL HELD FOR SALE ON JUNE 1, 1982 TO COMPILE AND
FILE AN INVENTORY OF THE FUEL POSSESSED AND TO REMIT WITHIN
30 DAYS ANY ADDITIONAL TAXES THAT ARE DUE.

(J) ON JUNE 1, 1983, THE LICENSE TAX IN RESPECT TO
MOTOR VEHICLE FUEL, PRESCRIBED BY THIS SUBTITLE, SHALL BE
INCREASED 2.5 CENTS PER GALLON. THE TAX IMPOSED BY THIS
SUBSECTION IS NOT A PART OF THE SINGLE LICENSE TAX REFERRED
TO IN SUBSECTION (F) OF THIS SECTION. THE COMPTROLLER MAY
REQUIRE ANY PERSON OR ENTITY POSSESSING TAX PAID MOTOR
VEHICLE FUEL HELD FOR SALE ON JUNE 1, 1983 TO COMPILE AND
FILE AN INVENTORY OF THE FUEL POSSESSED AND TO REMIT WITHIN
30 DAYS ANY ADDITIONAL TAXES THAT ARE DUE.

(K) (1) FOR FISCAL YEAR 1985 AND ALL SUBSEQUENT FISCAL
YEARS, THE COMPTROLLER SHALL MAKE THE DETERMINATIONS
REQUIRED BY SECTION 156(6) 156(B) OF THIS ARTICLE, AND IF,
IN ANY OF THESE YEARS, THE SEMIANNUAL AVERAGE WHOLESALE
VALUE PER GALLON OF MOTOR VEHICLE FUEL AS DETERMINED BY
SECTION 156(6) 156(B) EXCEEDS $1.35 THE LICENSE TAX ON MOTOR
VEHICLE FUEL SHALL BE INCREASED ON JULY 1 OF FISCAL YEAR
1985 OR ANY SUBSEQUENT FISCAL YEAR FOR AN APRIL 15
DETERMINATION OR ON THE FOLLOWING JANUARY 1 FOR AN OCTOBER
15 DETERMINATION BY AN AMOUNT EQUAL TO 10 PERCENT OF THE
AVERAGE WHOLESALE VALUE PER GALLON THAT IS IN EXCESS OF AN
AVERAGE WHOLESALE VALUE PER GALLON OF $1.35.

(2) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH
(1) OF THIS SUBSECTION, IN FISCAL YEAR 1985 OR IN ANY
SUBSEQUENT FISCAL YEAR, THE TOTAL OF ANY INCREASES IN THE
LICENSE TAX REQUIRED FOR THE YEAR MAY NOT EXCEED THE LICENSE
TAX RATE IN EFFECT AT THE END OF THE PRIOR YEAR BY MORE THAN
$.01.

(3) THE TAX IMPOSED BY THIS SUBSECTION IS NOT A
PART OF THE SINGLE LICENSE TAX REFERRED TO IN SUBSECTION (F)
OF THIS SECTION.

(4) THE COMPTROLLER MAY REQUIRE ANY PERSON OR
ENTITY POSSESSING TAX PAID MOTOR VEHICLE FUEL HELD FOR SALE
ON THE DATE OF ANY SEMIANNUAL INCREASE IN THE LICENSE TAX
UNDER THIS SUBSECTION TO COMPILE AND FILE AN INVENTORY OF
THE FUEL POSSESSED AND TO REMIT WITHIN 30 DAYS ANY
ADDITIONAL TAXES THAT ARE DUE.