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1181
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HARRY HUGHES, Governor
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(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 (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 (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] MOTOR VEHICLE FUEL 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
3 cents for each gallon of aviation gasoline for which a refund
is provided under § 151 of this subtitle; (4) remit the net
proceeds of the tax collected under § 136(g) of this subtitle
according to the provisions of Title 8, Subtitle 4 of the
Transportation Article; (5) credit the net proceeds collected
under § 136(h) of this subtitle to the Gasoline and Motor Vehicle
Revenue Account of the Transportation Trust Fund established
under Title 3 of the Transportation Article; (6) allocate three
eighths of one percent of the remainder to the use of the
Waterways Improvement Fund and the same amount to the use of the
Fisheries Research and Development Fund; (7) credit the remainder
of the net proceeds collected under Section 136(i) of this
subtitle to the Gasoline and Motor Vehicle Revenue Account
established by Title 8, Subtitle 4 of the Transportation Article
and maintained in the Transportation Trust Fund established by
Title 3, Subtitle 2 of the Transportation Article; (8) credit the
remainder of the net proceeds collected under Section 136(j) of
this subtitle to the Gasoline and Motor Vehicle Revenue Account
established by Title 8, Subtitle 4 of the Transportation Article
and maintained in the Transportation Trust Fund established by
Title 3, Subtitle 2 of the Transportation Article; (9) credit the
remainder of the net proceeds collected under Section 136(k) of
this subtitle to the Transportation Revenue Stabilization Account
established and maintained in the Transportation Trust Fund
established by Title 3, Subtitle 2 of the Transportation Article;
and (10) forthwith credit the balance to the Gasoline and Motor
Vehicle Revenue Account of the Transportation Trust Fund
established under Title 3 of the Transportation Article.
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151A.
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