WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Paragraph (2)(iv) of this subsection is new language
substituted for the exclusion of "aviation gasoline"
in present Art. 56, § 135(g)(1). This substitution
avoids a definition that varies from the usual meaning
of the word. Throughout this title, aviation gasoline
is excluded where the definition of "gasoline"
formerly acted as an exclusion.

Defined terms: "Aviation gasoline" § 9-101
"Comptroller" § 1-101

(E)  MOTOR FUEL.
"MOTOR FUEL" MEANS:

(1)  GASOLINE; OR

(2)  SPECIAL FUEL.

REVISOR'S NOTE: This subsection is new language added to
allow concise reference to the fuels to which this
title applies.

The substituted language avoids the circuity of
present Art. 56, § 135(j), which defines "[p]etroleum
products", while retaining its substance. Present §
135(j) defines "[p]etroleum products" in terms of
"motor vehicle fuel" -- i.e., gasoline other than
aviation gasoline and special fuel -- and "aviation
fuel" -- i.e., aviation gasoline or turbine fuel.
Consequently, all gasoline, whether aviation or other
gasoline, is a "[p]etroleum product". Furthermore,
"turbine fuel" is, generically, a form of special
fuel.

The substituted language also obviates the need for
the definition of the term "motor vehicle fuel", in
present Art. 56, § 135(b). That term now is a
misnomer since the gasoline or special fuels that
comprise "motor vehicle fuel" are usable in vessels
and are taxable if so used.

The term "motor fuel" is used, as the defined term,
instead of the present term "[p]etroleum products",
for accuracy, since the term "petroleum products"
commonly is used to refer to products not used as
fuel.

Defined terms: "Gasoline" § 9-101
"Special fuel" § 9-101

(F)  MOTOR VEHICLE.

"MOTOR VEHICLE" MEANS A VEHICLE THAT:

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