HARRY HUGHES, Governor

2887

(B)  IN THE CASE OF A CLASS "B" DEALER, THE TAX IMPOSED BY
THIS SUBTITLE IN RESPECT TO MOTOR. VEHICLE FUEL RECEIVED IN
MARYLAND IN ANY CALENDAR MONTH, LESS THE ALLOWANCES SET FORTH IN
SUBSECTION (A) OF THIS SECTION, SHALL BE PAID ON OR BEFORE THE
LAST DAY OF THE NEXT SUCCEEDING CALENDAR 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 CLASS "B" LICENSED DEALER THEREFOR.

(C)  THE AVIATION FUEL TAX IMPOSED BY 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 THEREFOR.

(D)  Every [registered] LICENSED dealer who makes a first
sale or distribution of [motor fuel] GASOLINE, tax paid, to a
[jobber] SPECIAL FUEL SELLER shall deduct two thirds of one
percent (2/3 of 1%) from the amount of the tax (to a maximum tax
rate of 10 cents per gallon) shown to be due on the bill
(invoice) and the balance shall be the amount of tax such
LICENSED dealer shall be entitled to collect from the purchaser;
and every [jobber] SPECIAL FUEL SELLER who makes a sale, resale
or distribution of [motor vehicle fuel] GASOLINE, tax paid, to a
retail service station dealer shall deduct one third of one
percent (1/3 of 1%) from the amount of such tax (to a maximum tax
rate of 10 cents per gallon) shown to be due on the bill and the
balance shall be the amount of tax such [jobber] SPECIAL FUEL
SELLER shall be entitled to collect from such retail service
station dealer. However, every [registered] LICENSED dealer who
makes a first sale or distribution of motor VEHICLE fuel, tax
paid, to a retail service station dealer shall deduct one half of
one percent (1/2 of 1%) from the amount of such tax (to a maximum
tax rate of 10 cents per gallon) shown to be due on the bill and
the balance shall be the amount of tax the LICENSED dealers shall
be entitled to collect from the retail service station dealer.
EVERY SPECIAL FUEL SELLER WHO MAKES A FIRST SALE OR DISTRIBUTION
OF SPECIAL FUEL, TAX PAID, TO A RETAIL SERVICE STATION DEALER
SHALL DEDUCT ONE HALF OF ONE PERCENT (1/2 OF 1%) FROM THE AMOUNT
OF SUCH TAX (TO A MAXIMUM OF 10 CENTS PER GALLON) SHOWN TO BE DUE
ON THE BILL AND THE BALANCE SHALL BE THE AMOUNT OF TAX THE
SPECIAL FUEL SELLER SHALL BE ENTITLED TO COLLECT FROM THE RETAIL
SERVICE STATION DEALER.

(E)  From the moneys thus received, the Comptroller each
month shall: (1) retain such sum as in his judgment shall be
sufficient to enable him to pay promptly all claims for refunds
payable therefrom; (2) retain an amount equal to one month's
proportionate part of the current fiscal year's appropriation to
the Comptroller for maintaining the Motor Vehicle Fuel Tax
Division in the office of the Comptroller; (3) remit the net
proceeds of the tax collected under § 136A(b) of this subtitle;
(4) remit the net proceeds of the tax collected under § 136[(g)]