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Session Laws, 1984
Volume 759, Page 2735   View pdf image
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HARRY HUGHES, Governor

2735

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 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 AND 3-5/8 2.75 PERCENT OF THE REMAINDER TO THE
GENERAL FUND FOR CHESAPEAKE BAY RELATED PROGRAMS; (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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 29, 1984.

 

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Session Laws, 1984
Volume 759, Page 2735   View pdf image
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