HARRY HUGHES, Governor                                 5115

Article 56 - Licenses
136.

(a)  On and after January 1, 1924, each and every
dealer, user or seller of diesel fuel as defined in this
subtitle who is now engaged or who may hereafter engage in
his own name or in the name of others, or in the name of his
representatives or agents in this State, in the sale or use
of motor vehicle fuel as herein defined shall not later than
the last day of each calendar month, render to the
Comptroller a statement of all motor vehicle fuel sold or
used by him or them in the State of Maryland during the
preceding calendar month, and pay a license tax of two cents
(2¢) per gallon on all motor vehicle fuel as shown by such
statement in the manner and within the time hereinafter
stipulated; (provided, however, that the tax imposed upon
motor vehicle fuel sold to compounders shall be returned and
paid as herein provided by such compounders upon all motor
vehicle fuel purchased by them and sold or used in the State
of Maryland in the form of a compound or otherwise; and
provided further that in the case of a user who makes all of
his purchases of diesel fuel from licensed sellers of diesel
fuel, the Comptroller may waive the provision requiring a
monthly report).

(b)  On and after the first day of April, 1927, the
license tax in respect of motor vehicle fuels, prescribed by
this subtitle, shall be increased one-half cent per gallon.

(c)  On and after the first day of April, 1927, the
license tax in respect of motor vehicle fuels prescribed by
this subtitle, shall be increased one and one-half cents per
gallon.

(d)  On and after the first day of July, 1947, the
license tax in respect to motor vehicle fuels, prescribed by
this subtitle, shall be increased one cent (1¢) per gallon.

(e)  On and after the first day of June, 1953, the
license tax in respect to motor vehicle fuels prescribed by
this subtitle shall be increased one (1¢) per gallon.

(f)  On and after the first day of July, 1953, the
taxes imposed by subsections (a), (b), (c), (d) and (e) of
this section shall be deemed to be continued in effect as
parts of a single license tax with respect to motor vehicle
fuels of six cents per gallon to be known as the "gasoline
tax." In any case where the State or any agency thereof, or
any county, municipality (including Baltimore City), special
taxing area or other political subdivision has, prior to
June 1, 1947, issued bonds or other evidences of debt and
for the security, payment or servicing thereof has lawfully