2886                                          LAWS OF MARYLAND                                     Ch. 607

required by Section 156(b) of this article, and if, in any of
these years, the semiannual average wholesale value per gallon of
motor vehicle fuel as determined by Section 156(b) exceeds $1.35
the license tax on motor vehicle fuel shall be increased on July
1 of fiscal year 1985 or any subsequent fiscal year for an April
15 determination or on the following January 1 for an October 15
determination by an amount equal to 10 percent of the average
wholesale value per gallon that is in excess of an average
wholesale value per gallon of $1.35.

(2)  Notwithstanding the provisions of paragraph (1)
of this subsection, in fiscal year 1985 or in any subsequent
fiscal year, the total of any increases in the license tax
required for the year may not exceed the license tax rate in
effect at the end of the prior year by more than $.01.

(3)  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.

(4)  The Comptroller may require any person or entity
possessing tax paid motor vehicle fuel held for sale on the date
of any semiannual increase in the license tax under this
subsection to compile and file an inventory of the fuel possessed
and to remit within 30 days any additional taxes that are due.

[(1)] (G) In each fiscal year in which other pledged
revenues are sufficient to constitute the sinking fund required
by § 3-215 of the Transportation Article, any mixture of alcohol
blended motor VEHICLE fuel which contains 10 percent or more of
ethyl [or methyl] alcohol shall be taxed under this section at a
rate of 3 cents less per gallon than other motor vehicle fuels.

137.

(a) [The gasoline] EXCEPT FOR A CLASS "B" DEALER AS DEFINED
IN § 140(C)(2) OF THIS SUBTITLE, THE 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] LICENSED dealer, AS DEFINED IN § 135(C) OF THIS
ARTICLE, and retail service station dealers, as defined in §
157A(6) of this article and [jobbers as defined in § 157A(3) of
this article,] SPECIAL FUEL SELLERS, AS DEFINED IN § 135(E) OF
THIS ARTICLE, for the expenses incurred on behalf of the State in
maintaining records, collecting [gasoline] THE MOTOR VEHICLE FUEL
tax moneys, preparing necessary reports and remittance in
complying with the provisions of this subtitle, shall be paid to
the Comptroller on or before the last day of the next succeeding
month, or shall be sent to the Comptroller and postmarked not
later than 2 days before the last day of the next succeeding
month, and the Comptroller shall receipt the LICENSED dealer OR
SPECIAL FUEL SELLER therefor.