3186

LAWS OF MARYLAND

Ch. 646

and handling and to reimburse the registered dealer and retail
service station dealers, as defined in § 157A(6) of this article
and jobbers as defined in § 157A(3) of this article, for the
expenses incurred on behalf of the State in maintaining records,
collecting gasoline tax moneys, preparing necessary reports and
remittance in complying with the provisions of this subtitle,
shall be paid OR HAVE POSTMARKED TO THE COMPTROLLER on or before
the last day of the next succeeding month , OR SHALL BE SENT to
the Comptroller who AND POSTMARKED NOT LATER THAN 2 DAYS BEFORE
THE LAST DAY OF THE NEXT SUCCEEDING MONTH, AND THE COMPTROLLER
shall receipt the dealer therefor. Every registered dealer who
makes a first sale or distribution of motor fuel, tax paid, to a
jobber shall deduct two thirds of one percent (2/3 of 1%) from
the amount of the tax (to a maximum tax rate of 10 cents per
gallon) shown to be due on the bill (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 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