1768

LAWS OF MARYLAND

Ch. 238

137.

(a) The gasoline tax, imposed by this subtitle in
respect to motor vehicle fuel sold or used in any calendar
month, less an amount equivalent to one percent of the tax
(EXCEPT THE TAX IMPOSED BY § 136(I)) (TO A MAXIMUM TAX RATE
OF 10 CENTS PER GALLON) due and payable which is hereby
allowed such person in lieu of loss from shrinkage,
evaporation and handling and to reimburse the registered
dealer and retail service station dealers, as defined in §
157A(6) of this article and jobbers as defined in § 157A(3)
of this article, for the expenses incurred on behalf of the
State in maintaining records, collecting gasoline tax
moneys, preparing necessary reports and remittance in
complying with the provisions of this subtitle, shall be
paid on or before the last day of the 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 (EXCEPT THE TAX IMPOSED BY § 136(I)) (TO A
MAXIMUM TAX RATE OF 10 CENTS PER GALLON) 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 (EXCEPT THE TAX
IMPOSED BY § 136(I)) (TO A MAXIMUM TAX RATE OF 10 CENTS PER
GALLON) 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 (EXCEPT THE TAX IMPOSED BY § 136(I)) (TO
A MAXIMUM TAX RATE OF 10 CENTS PER GALLON) 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 THE SUM OF 3 cents for each gallon AND 1 -1/3
PERCENT OF THE WHOLESALE VALUE of aviation gasoline for
which a 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