3216

LAWS OF MARYLAND

Ch. 662

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 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; (9) credit the
remainder of the net proceeds collected under Section 136(k) of
this subtitle to the Transportation Revenue Stabilization Account
established and maintained in the Transportation Trust Fund
established by Title 3, Subtitle 2 of the Transportation Article;
and (10) forthwith credit the balance to the Gasoline and Motor
Vehicle Revenue Account of the Transportation Trust Fund
established under Title 3 of the Transportation Article.

150.

(a) Said license tax shall not be imposed on motor vehicle
fuel when exported or sold for exportation from the State of
Maryland to any other state or nation (whether in the form of a
compound, or otherwise), [nor on jet fuel,] nor on the products
commonly known as kerosene, fuel oil, furnace oil, heating oil,
or by whatever name known to the trade, when used in oil burners
for domestic heating purposes or for purposes other than
propelling motor vehicles. The Comptroller may by rules and
regulations require dealers and purchasers to execute and return
such certificates and reports as he deems necessary or advisable
to sustain such right of exemption from the tax.

151.

[(b) (1) All retail aviation gasoline dealers engaged in
dispensing aviation gasoline to aircraft on airports or landing
fields licensed by the State Aviation Administration and all
aircraft manufacturing companies situate within the State of
Maryland and dispensing aviation gasoline to aircraft may present
to the Comptroller, a statement setting forth the date of
purchase and the number of gallons of gasoline purchased for
aviation purposes, supported by vouchers and receipted bills.
The Comptroller, upon presentation of the statement and vouchers,
shall repay to the retail aviation gasoline dealers or aircraft
manufacturing companies, from the taxes collected on motor
vehicle fuels, the sum of 6 cents for each gallon of fuel on
which the tax has been paid by the dealer or aircraft
manufacturing company. Any other person is eligible for a refund