Ch. 2

LAWS OF MARYLAND

A MOTOR CARRIER SHALL MAKE THE RECORDS REQUIRED UNDER
SUBSECTION (A) OF THIS SECTION AVAILABLE FOR INSPECTION BY THE
COMPTROLLER AT ANY TIME DURING BUSINESS HOURS.

(C) PRESERVATION.

A MOTOR CARRIER SHALL KEEP THE RECORDS REQUIRED UNDER
SUBSECTION (A) OF THIS SECTION FOR 4 YEARS UNLESS THE RECORDS
HAVE BEEN AUDITED AND, ON WRITTEN REQUEST THAT STATES THE REASONS
FOR THE REQUEST, THE COMPTROLLER AUTHORIZES EARLY DESTRUCTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 418
and the second clause of § 417.

In subsection (a) of this section, the reference to
records "on which the reports required under this
subtitle are based" is substituted for the former
reference to records necessary for "justification of
the amount of tax liability", for clarity.

Also in subsection (a) of this section, the former
reference to the records "as may be necessary for the
effective administration of this subtitle" is deleted
as surplusage in light of the requirement that records
be maintained "in the form that the Comptroller
requires".

In subsection (b) of this section, the former
reference to "authorized agents" of the Comptroller is
deleted as included in the defined term "Comptroller".

Defined terms: "Comptroller" § 1-101

"Motor carrier" § 9-201 "Motor fuel" § 9-101

9-210. RESERVED.

9-211. RESERVED.

PART III. TAX PAYMENT.

9-212. DETERMINATION OF FUEL USED.

TO COMPUTE THE AMOUNT OF MOTOR FUEL THAT A MOTOR CARRIER
USES TO OPERATE COMMERCIAL MOTOR VEHICLES ON HIGHWAYS IN THE
STATE, THE MOTOR CARRIER SHALL:

(1) COMPUTE ITS AVERAGE FLEET MILES FOR EACH GALLON
OF MOTOR FUEL AS A FRACTION:

(I)  THE NUMERATOR OF WHICH IS THE TOTAL MILES
THAT THE MOTOR CARRIER'S ENTIRE FLEET TRAVELS IN ALL STATES; AND

(II)  THE DENOMINATOR OF WHICH IS THE TOTAL
GALLONS OF MOTOR FUEL USED;

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