HARRY HUGHES, Governor 3213
Approved May 29, 1984.
CHAPTER 662
(House Bill 996)
AN ACT concerning
Motor Vehicle Fuel Tax - Aviation Gasoline and Turbine Fuel
FOR the purpose of providing that a certain motor vehicle fuel
tax does not apply to certain aviation gasoline or turbine
fuel; establishing the rate of the license tax on aviation
gasoline and turbine fuel; authorizing the Comptroller to
adopt regulations concerning the reporting and collection of
the license tax on aviation gasoline and turbine fuel;
providing that the proceeds of the license tax on aviation
gasoline and turbine fuel shall be deposited in the
Transportation Trust Fund; providing exemption from the
license tax; reducing a certain refund by the Comptroller to
retail aviation gasoline or turbine fuel dealers or aircraft
manufacturing companies; deleting the exemption from the
motor vehicle fuel tax for jet fuel; defining certain terms;
clarifying language; providing for a certain penalty for
certain retail aviation gasoline or turbine fuel dealers, or
certain aircraft manufacturing companies, that dispense
aviation gasoline or turbine fuel without a certain license
tax; and generally relating to the license tax on aviation
gasoline and turbine fuel.
BY repealing
Article 56 - Licenses
Section 151(b)
Annotated Code of Maryland
(1983 Replacement Volume)
BY adding to
Article 56 - Licenses
Section 135(1), (m), and (n), and 136A, and 151(b)
Annotated Code of Maryland
(1983 Replacement Volume)
BY repealing and reenacting, with amendments,
Article 56 - Licenses
Section 137(a) and 150(a)
Annotated Code of Maryland
(1983 Replacement Volume)
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