Ch. 291                                    LAWS OF MARYLAND

(5) A motor bus as defined in subsection (g) of this
section.

(c) The term "motor carrier" means any person who operates
or causes to be operated any commercial motor vehicle on any
highway in this State.

(d) The term "highway" means the entire width between the
boundary lines of every way publicly maintained when any part
thereof is open to the use of the public for the purpose of
vehicular travel.

(e) The term "operations" means operations of all such
vehicles whether loaded or empty, whether for compensation or not
for compensation and whether owned by or leased to the motor
carrier who operates them or causes them to be operated.

(f) The term "Comptroller" shall mean the State Comptroller
of Maryland.

(g) The term "motor bus" means a Class P (passenger bus)
vehicle, [as defined in § 13-933.1 of the Transportation Article,
or Class I (charter bus) vehicle,] as defined in § 13-933 of the
Transportation Article!, that has seats for 15 or more passengers
in addition to the driver].

412A.                                                           

All taxes and fees imposed by this subtitle in any calendar
month or three-month period shall be paid to the Comptroller and
THE COMPTROLLER SHALL DEPOSIT ALL SUCH REVENUE CREDIT ALL SUCH
REVENUE TO THE GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT OF THE
TRANSPORTATION TRUST FUND [credited to the Transportation Trust
Fund as provided in Title 3 of the Transportation Article].
Refunds due under this subtitle shall be provided for from funds
collected pursuant to § 136 of Article 56 of this Code].

SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article 81 - Revenue and Taxes

413.

(a) Every motor carrier shall pay a road tax calculated on
the amount of motor fuel consumed in its operations on highways
within this State. The tax shall be at the same rate as the tax
RATE IN EFFECT AT THE BEGINNING OF THE REPORTING PERIOD THAT IS
applicable to the purchase of the same motor fuel within this
State and shall be paid pursuant to rules and regulations
promulgated by the Comptroller of the State of Maryland.

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