WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

the Comptroller. On the other hand, final tax
payments are paid to the Comptroller. Since both tax
payments are made on the same date, some confusion has
arisen. The General Assembly may wish to make a
single unit responsible for tax collection, as with
other taxes.

The second clause of former Art. 81, § 131(a), which
required the Department to keep returns in its office,
is deleted as unnecessary in light of the record
retention provisions in Title 10, Subtitle 6 of the
State Government Article. The long-standing practice
of the Department has been to send the Comptroller a
statement of the amounts of taxes due, without sending
the returns. Therefore, the former clause did not
serve to allocate retention responsibility between the
Department and Comptroller.

Defined terms: "Comptroller" § 1-101

"Department" § 1-101

"Public service company franchise tax" § 1-101

TITLE 9. FUEL TAXES.
SUBTITLE 1. DEFINITIONS.
9-101. DEFINITIONS.

(A)  IN GENERAL.

IN THIS TITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

REVISOR'S NOTE: This subsection is new language that
repeats the provisions of the introductory language of
present Art. 56, § 135.

(B)  AVIATION FUEL.
"AVIATION FUEL" MEANS:

(1)  AVIATION GASOLINE; OR

(2)  TURBINE FUEL.

REVISOR'S NOTE: This subsection is new language that
repeats the provisions of present Art. 56, § 135(o).

Defined terms: "Aviation gasoline" § 9-101
"Turbine fuel" § 9-101

(C)  AVIATION GASOLINE.

"AVIATION GASOLINE" MEANS GASOLINE THAT:

- 229 -