Ch. 192

LAWS OF MARYLAND

(f) The term "Comptroller" [shall mean] MEANS 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
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]
UNDER Article 56, § 136 of [this] THE Code.

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
applicable to the purchase of the same motor fuel within this
State and shall be paid [pursuant to rules and] UNDER regulations
[promulgated] ADOPTED by the Comptroller [of the State of
Maryland].

(b)  The amount of motor fuel consumed in the operations of
any motor carrier on highways within this State shall be deemed
to be [such proportion of the total amount of such motor fuel
consumed in its entire operations within and without this State,
as the total number of miles traveled on highways within this
State bears to the total number of miles traveled within and
without this State] EQUAL TO THE TOTAL NUMBER OF MILES TRAVELED
BY THE MOTOR CARRIER'S FLEET ON HIGHWAYS WITHIN THE STATE DIVIDED
BY THE AVERAGE NUMBER OF MILES PER GALLON OF FUEL TRAVELED BY THE
FLEET ON HIGHWAYS WITHIN THE STATE. BY THE AVERAGE FLEET MILES
PER GALLON OF FUEL. THE AVERAGE FLEET MILES PER GALLON OF FUEL
SHALL BE COMPUTED USING ALL FLEET MILES TRAVELED DIVIDED BY THE
TOTAL GALLONS OF FUEL CONSUMED. FLEET MILES TRAVELED SHALL
INCLUDE ALL TAXABLE AND NONTAXABLE MILES TRAVELED.

414.

(a) On all motor fuel purchased by a motor carrier within
[this] THE State for consumption in its operations either within
or without [this] THE State and upon which it has paid the
Maryland motor fuel tax, [such] THE motor carrier shall be
entitled to a credit equivalent to the rate per gallon of the
motor fuel tax in effect when [such] THE fuel was purchased.
When the amount of the credit [herein provided] to which any
motor carrier is entitled for any reporting period exceeds the

- 964 -