HARRY HUGHES, Governor

3185

CHAPTER 646

(House Bill 716)

AN ACT concerning

Motor Vehicle Fuel Tax - Date Due

FOR the purpose of altering providing an additional method of
calculating the date the motor vehicle fuel tax is due.

BY repealing and reenacting, with amendments,

Article 56 - Licenses
Section 136(a), 137(a), and 143
Annotated Code of Maryland
(1983 Replacement Volume)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

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 OR HAVE POSTMARKED NOT LATER THAN 2 DAYS PRIOR TO THE LAST
DAY OF THE MONTH 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).

137.

(a) The gasoline tax, imposed by this subtitle in respect
to motor vehicle fuel sold or used in any calendar month, less an
amount equivalent to one percent of the tax (to a maximum tax
rate of 10 cents per gallon) due and payable which is hereby
allowed such person in lieu of loss from shrinkage, evaporation