5116

VETOES

pledged or committed (in the form of a special tax or
otherwise) any portion of the motor vehicle fuel taxes of
two cents, one-half and one and one-half cents per gallon,
respectively, such pledge or commitment shall continue
unimpaired as a pledge or commitment of a like amount of six
cent gasoline tax. A seller of diesel fuel as defined herein
shall be liable for the motor vehicle fuel tax if the
product is delivered into a tank from which a motor vehicle
can be fueled and the reseller or user does not have a valid
license from the Comptroller or an agreement between the
supplier, the user or seller, and the Comptroller, it being
the legislative intent that the tax herein provided be paid
by, the user or by the seller as the case may be, of such
diesel fuel, No. 2 fuel oil, kerosene or propane, but a
seller is not liable for the tax where these fuels are
delivered into a tank which is used for fueling machinery
and equipment which is not licensed to operate on a public
highway.

(g) On and after the first day of June, 1964, the
license tax in respect to motor vehicles, prescribed by this
subtitle, shall be increased one cent (1¢) 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.

(h) On and after the first day of July, 1972, the
license tax in respect to motor vehicles, prescribed by this
subtitle, shall be increased two cents (2¢) 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.
Any person, firm or corporation possessing tax paid motor
vehicle fuel to be sold after June 30, 1972, shall compile
as of June 30, 1972, an inventory of said fuel and shall,
with respect to said fuel, remit to the Comptroller, on or
before August 1, 1972, with the form prescribed by the
Comptroller, the additional tax imposed by this section.

(I) ANY MIXTURE OF ALCOHOL BLENDED MOTOR FUEL WHICH
CONTAINS 10 PERCENT OR MORE OF ETHYL OR METHYL ALCOHOL
PRODUCED IN MARYLAND SHALL BE TAXED UNDER THIS SECTION AT
THE RATE OF 4 CENTS LESS PER GALLON THAN OTHER MOTOR VEHICLE
FUELS.

SECTION 2. AND BE IT FURTHER ENACTED, That each person
in the State who produces ethyl or methyl alcohol used in
the production of alcohol blended motor fuel eligible for
the reduced tax rate established by this Act shall submit a
written report to the Policy Committee, the Department of
Fiscal Services, and the office of the Comptroller by
January 15 of each year. The report shall include the
volume of the alcohol sold by the person in Maryland during
the previous year and to whom, and other research and
development information, including an analysis of the