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Aug. 6
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62
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JOURNAL OF PROCEEDINGS
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because it is produced in Maryland, is clearly
"discriminatory against interstate commerce ... by
providing a direct commercial advantage to local business."
Just recently, the Minnesota Supreme Court struck down a
similarly preferential tax on gasohol produced in that
State. Archer Daniels Midland Co. v. State of Minnesota,
315 N.W. 2d 597, 598-600 (Minn. 1982).
As the motor fuel tax is pledged to the redemption of
the consolidated transportation bonds. Transportation
Article, Sec. 3-215, and as the bill makes no provision to
insure that there is adequate revenue to redeem these bonds,
there are also issues of whether the bill violates the
prohibition in the Federal Constitution on the states
impairing contracts, Art. I, Sec. 10, Cl. 1, and the ban in
the State Constitution on the repeal of taxes pledged to
redeem the State's debt, Art. III, Sec. 34. Because the
bill is so clearly unconstitutional as a violation of the
Commerce Clause, we find it unnecessary to address these
other issues.
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Very truly yours,
Stephen H. Sachs
Attorney General
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Senate Bill No. 624
AN ACT concerning
Alcohol Blended Motor Fuels - Tax
FOR the purpose of reducing the motor fuel tax imposed on
alcohol blended motor fuels made with alcohol produced
in Maryland; providing for a date by which this Act
shall be void and of no further effect; and requiring
certain producers of certain alcohols to submit certain
reports by a certain date.
BY repealing and reenacting, with amendments,
Article 56 - Licenses
Section 136
Annotated Code of Maryland
(1979 Replacement Volume and 1981 Supplement)
The President put the question: Shall the Bill pass,
notwithstanding the objections of the Executive
The roll call vote resulted as follows:
Affirmative: 7 Negative: 39
(See Roll Call No. 66)
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