HARRY HUGHES, Governor

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(C)  THE COMPTROLLER MAY ADOPT REGULATIONS TO PROVIDE FOR
THE REPORTING AND COLLECTION OF THE LICENSE TAX FOR AVIATION
GASOLINE AND TURBINE FUEL.

(D)  THE NET PROCEEDS OF THE LICENSE TAX FOR AVIATION
GASOLINE AND TURBINE FUEL SHALL BE DEPOSITED INTO CREDITED TO THE
TRANSPORTATION TRUST FUND.

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
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 on or before the last day of the next succeeding
month to the Comptroller who 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] 4 cents for each
gallon of aviation gasoline AND TURBINE FUEL for which a refund
is provided under § 151 REMIT THE NET PROCEEDS OF THE TAX
COLLECTED UNDER § 136A(B) of this subtitle; (4) remit the net
proceeds of the tax collected under [§ 136(g)] § 136A(B) of this
subtitle according to the provisions of Title 8, Subtitle 4 of