HARRY HUGHES, Governor

2885

(2) A [seller of diesel fuel] SPECIAL FUEL SELLER as
defined herein shall be liable for the motor vehicle fuel tax if
the product is delivered into a tank from which a' motor vehicle
can be fueled and the reseller or user does not have a valid
license OR EXEMPTION CERTIFICATE from the Comptroller [or an
agreement between the supplier, the user or seller, and the
Comptroller], it being the legislative intent that the tax herein
provided be paid by the user or by the seller as the case may be,
of such [diesel fuel, No. 2 fuel oil, kerosene or propane]
SPECIAL FUEL, but a seller is not liable for the tax where these
fuels are delivered [into a tank which is used for fueling
machinery and equipment which is not licensed to operate on a
public highway] INTO A TANK USED SOLELY FOR DOMESTIC OR
COMMERCIAL HEATING PURPOSES.

[(g)] (B) On and after the first day of June, 1964, the
license tax in respect to motor vehicles, prescribed by this
subtitle, shall be increased one cent (1¢) per gallon. The tax
imposed by this subsection is not a part of the single license
tax referred to in subsection [(f)] (A)(1) of this section.

[(h)] (C) On and after the first day of July, 1972, the
license tax in respect to motor vehicles, prescribed by this
subtitle, shall be increased two cents (2¢) per gallon. The tax
imposed by this subsection is not a part of the single license
tax referred to in subsection [(f)] (A)(1) of this section. [Any
person, firm or corporation possessing tax paid motor vehicle
fuel to be sold after June 30, 1972, shall compile as of June 30,
1972, an inventory of said fuel and shall, with respect to said
fuel, remit to the Comptroller, on or before August 1, 1972, with
the form prescribed by the Comptroller, the additional tax
imposed by this section.]

[(i)] (D) On June 1, 1982, the license tax in respect to
motor vehicle fuel, prescribed by this subtitle, shall be
increased 2 cents per gallon. The tax imposed by this subsection
is not a part of the single license tax referred to in subsection
[(f)] (A)(1) of this section. [The Comptroller may require any
person or entity possessing tax paid motor vehicle fuel held for
sale on June 1, 1982 to compile and file an inventory of the fuel
possessed and to remit within 30 days any additional taxes that
are due.]

[(j)] (E) On June 1, 1983, the license tax in respect to
motor vehicle fuel, prescribed by this subtitle, shall be
increased 2.5 cents per gallon. The tax imposed by this
subsection is not a part of the single license tax referred to in
subsection [(f)] (A)(1) of this section. [The Comptroller may
require any person or entity possessing tax paid motor vehicle
fuel held for sale on June 1, 1983 to compile and file an
inventory of the fuel possessed and to remit within 30 days any
additional taxes that are due.]

[(k)] (F)(l) For fiscal year 1985 and all subsequent
fiscal years, the Comptroller shall make the determinations