2884
LAWS OF MARYLAND
Ch. 607
(a) (1) [On and after January 1, 1924, each] EACH and every
dealer, SPECIAL FUEL user or SPECIAL FUEL seller [of diesel fuel]
as defined in this subtitle who is now engaged or who may
hereafter engage in his own name or in the name of others, or in
the name of his representatives or agents in this State, in the
sale or use of motor vehicle fuel as herein defined shall not
later than the last day of each calendar month, render or have
postmarked not later than 2 days prior to the last day of the
month to the Comptroller a statement of all motor vehicle fuel
sold or used by him or them in the State of Maryland during the
preceding calendar month, and pay a SINGLE license tax of [two
cents (2¢)] 6 CENTS per gallon TO BE KNOWN AS THE "MOTOR VEHICLE
FUEL TAX", on all motor vehicle fuel as shown by such statement
in the manner and within the time hereinafter stipulated;
(provided, however, that the tax imposed upon motor vehicle fuel
sold to compounders shall be returned and paid as herein provided
by such compounders upon all motor vehicle fuel purchased by them
and sold or used in the State of Maryland in the form of a
compound or otherwise[; and provided further that in the case of
a user who makes all of his purchases of diesel fuel from
licensed sellers of diesel fuel, the Comptroller may waive the
provision requiring a monthly report]).
[(b) On and after the first day of April, 1927, the license
tax in respect of motor vehicle fuels, prescribed by this
subtitle, shall be increased one-half cent per gallon.]
[(c) On and after the first day of April, 1927, the license
tax in respect of motor vehicle fuels, prescribed by this
subtitle, shall be increased one and one-half cents per gallon.]
[(d) On and after the first day of July, 1947, the license
tax in respect to motor vehicle fuels, prescribed by this
subtitle, shall be increased one cent (1¢) per gallon.]
[(e) On and after the first day of June, 1953, the license
tax in respect to motor vehicle fuels prescribed by this subtitle
shall be increased one cent (1¢) per gallon.]
[(f) On and after the first day of July, 1953, the taxes
imposed by subsections (a), (b), (c), (d) and (e) of this section
shall be deemed to be continued in effect as parts of a single
license tax with respect to motor vehicle fuels of six cents per
gallon to be known as the "gasoline tax." In any case where the
State or any agency thereof, or any county, municipality
(including Baltimore City), special taxing area or other
political subdivision has, prior to June 1,. 1947, issued bonds or
other evidences of debt and for the security, payment or
servicing thereof has lawfully pledged or committed (in the form
of a special tax or otherwise) any portion of the motor vehicle
fuel taxes of two cents, one-half and one and one-half cents per
gallon, respectively, such pledge or commitment shall continue
unimpaired as a pledge or commitment of a like amount of six cent
gasoline tax.]
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