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582
LAWS OF MARYLAND
Ch. 164
CHAPTER 164
(House Bill 113)
AN ACT concerning
Revenue and Taxes - Road Tax on Motor Carriers -
Credits and Refunds
FOR the purpose of establishing a certain time limit for refund
claims ; , and clarifying certain language relating to the
road tax on motor carriers.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 414
Annotated Code of Maryland
(1980 Replacement Volume and 1983 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 81 - Revenue and Taxes
414.
(a) On all motor fuel purchased by a motor carrier within
this State for consumption in its operations either within or
without this State and upon which it has paid the Maryland motor
fuel tax, such motor carrier shall be entitled to a credit
equivalent to the rate per gallon of the motor fuel tax in effect
when such fuel was purchased. When the amount of the credit
herein provided to which any motor carrier is entitled for any
reporting period exceeds the amount of the tax for which such
motor carrier is liable, for the same period such excess shall,
under regulations promulgated by the Comptroller be allowed as a
credit on the tax for which such motor carrier would be otherwise
liable for a period of eighteen months.
(B) Upon application to the Comptroller duly verified and
presented in accordance with regulations promulgated by the
Comptroller such excess may be refunded, but in no case [to
exceed] AT A RATE THAT EXCEEDS the rate per gallon of the
Maryland motor fuel tax, when said credit was developed. ANY
SUCH APPLICATION FOR REFUND SHALL BE FILED WITHIN 18 MONTHS FROM
THE LAST DAY OF THE REPORTING PERIOD IN WHICH THE EXCESS WAS
DEVELOPED OR BEFORE JANUARY 1, 1985, WHICHEVER IS LATER. ANY
REFUND CLAIM NOT FILED WITHIN THE TIME PRESCRIBED IN THIS
SUBSECTION SHALL BE BARRED AND IN NO EVENT SHALL THE COMPTROLLER
HONOR OR PAY SUCH REFUND CLAIMED, ANYTHING IN § 215 OF THIS
ARTICLE TO THE CONTRARY NOTWITHSTANDING.
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