3214

LAWS OF MARYLAND

Ch. 662

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

Article 56 - Licenses

135.

The following words, terms and phrases in this subtitle are,
for the purposes hereof, defined as follows:

(L) "AVIATION GASOLINE" MEANS FUEL USED IN THE PROPULSION
OF AIRCRAFT THAT MEETS THE STANDARDS FOR AVIATION GASOLINE AS
PRESCRIBED BY THE AMERICAN SOCIETY FOR TESTING AND MATERIALS
SPECIFICATION D-910.

(M) "SCHEDULED AIR CARRIER" MEANS:

(1)  A CARRIER ENGAGED IN THE COMMON CARRIAGE OF
PERSONS OR PROPERTY UNDER THE AUTHORITY OF FEDERAL AVIATION
REGULATIONS PART NUMBERS 121, 127, 129; OR

(2)  OPERATORS UNDER FEDERAL AVIATION REGULATIONS PART
135 WHO PURCHASE FUEL IN THIS STATE AND CONSUME AT LEAST 70
PERCENT OF THE FUEL PURCHASED IN THIS STATE IN THE COMMON
CARRIAGE OF PERSONS OR PROPERTY.

(N) "TURBINE FUEL" MEANS JET FUEL JET A, JET A-l, OR JET B
USED IN THE PROPULSION OF TURBINE POWERED AIRCRAFT.

136A.

(A)  THE LICENSE TAX PRESCRIBED IN § 136 OF THIS SUBTITLE
DOES NOT APPLY TO AVIATION GASOLINE OR TURBINE FUEL.

(B)  (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, THE LICENSE TAX IN RESPECT TO AVIATION GASOLINE AND
TURBINE FUEL IS 4 CENTS PER GALLON.

(2) THE LICENSE TAX DOES NOT APPLY TO AVIATION
GASOLINE OR TURBINE FUEL PURCHASED FOR USE BY:

(I)  SCHEDULED AIR CARRIERS;

(II)  THE STATE OF MARYLAND;

(III)  LOCAL GOVERNMENTS OF THIS STATE;

(IV)  AGENCIES AND INSTRUMENTALITIES OF THE
UNITED STATES GOVERNMENT; OR

(V)  FOREIGN GOVERNMENTS.