3102

LAWS OF MARYLAND

Ch. 808

(II) A REDI-MIX MOTOR VEHICLE; AND

(2) THE TRUCK'S EQUIPMENT IS MECHANICALLY OR
HYDRAULICALLY DRIVEN BY THE INTERNAL COMBUSTION ENGINE THAT
PROPELS THE TRUCK.

(B) THE REFUND SHALL BE A PERCENT OF THE TAX ON MOTOR
VEHICLE FUEL AS FOLLOWS:

(1) 12 10 PERCENT FROM JULY 1, 1986 THROUGH JUNE 30,
1987;

(2) 24 18 PERCENT FROM JULY 1, 1987 THROUGH JUNE 30,
1988; AND

(3) 35 25 PERCENT BEGINNING ON JULY 1, 1988 THROUGH

JUNE 30, 1989.

(B) (C) THE COMPTROLLER SHALL ALLOW A REFUND EQUAL TO 20
PERCENT OF THE TAX PAID ON AS PROVIDED IN SUBSECTION (D) OF THIS
SECTION TO A PURCHASER OF MOTOR VEHICLE FUEL FOR USE IN A TRUCK
THAT DELIVERS PETROLEUM PRODUCTS IF THE TRUCK'S PUMPING EQUIPMENT
IS MECHANICALLY OR HYDRAULICALLY DRIVEN BY THE INTERNAL
COMBUSTION ENGINE THAT PROPELS THE TRUCK.

(D) THE REFUND SHALL BE A PERCENT OF THE TAX PAID ON MOTOR
VEHICLE FUEL AS FOLLOWS;

(1) 7 5 PERCENT FROM JULY 1, 1986 THROUGH JUNE 30,
1987;

(2) 14 10 PERCENT FROM JULY 1, 1987 THROUGH JUNE 30,
1988; AND

(3) 20 15 PERCENT BEGINNING ON JULY 1, 1988 THROUGH

JUNE 30, 1989.

SECTION 2. AND BE IT FURTHER ENACTED, That the Motor

Vehicle Fuel Tax Division of the Comptroller's Office shall be

required to monitor and study the effects of the provisions of
this Act, including a history of claims filed, an evaluation of
the accuracy of the percentages set forth under this Act, and an

evaluation of the fiscal impact of the refund, and to report to

the General Assembly by September 1, 1988 with recommendations as
to the need for continuation or any change to the refunds
provided for under the provisions of this Act.

SECTION 2 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1986.

Approved May 27, 1986.