WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(2)  DETERMINE THE TOTAL MILES THE MOTOR CARRIER'S
FLEET TRAVELS ON HIGHWAYS IN THIS STATE; AND

(3)  DIVIDE THE NUMBER COMPUTED UNDER ITEM (2) BY THE
FRACTION COMPUTED UNDER ITEM (1) OF THIS SECTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and second
sentences of former Art. 81, § 413(b).

The third sentence of former Art. 81, § 413(b), which
indicated that fleet miles includes "all taxable and
nontaxable" miles, is deleted as surplusage since the
references to "total" miles do not distinguish
mileage. No substantive change is intended by this
deletion.

Defined terms: "Commercial motor vehicle" § 9-201
"Motor carrier" § 9-201 "Motor fuel" § 9-101
"State" § 1-101

9-213. PAYMENT OF TAX.

A MOTOR CARRIER SHALL PAY TO THE COMPTROLLER THE MOTOR
CARRIER TAX COMPUTED BY MULTIPLYING THE TAX RATE UNDER § 9-204 BY
THE GALLONS OF MOTOR FUEL USED, AS COMPUTED UNDER § 9-212 OF THIS
SUBTITLE, LESS ANY CREDIT ALLOWED UNDER § 9-214 OF THIS SUBTITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first clause of
the first sentence of former Art. 81, § 412A. It is
revised to state expressly the manner in which the
motor carrier tax required to be paid is computed.

Defined terms: "Comptroller" § 1-101

"Motor carrier" § 9-201 "Motor carrier tax" § 1-101

9-214. CREDITS.

(A)  ALLOWED.

A MOTOR CARRIER MAY CLAIM A CREDIT AGAINST THE MOTOR CARRIER
TAX TO THE EXTENT OF THE MOTOR FUEL TAX THAT THE MOTOR CARRIER
PAID ON MOTOR FUEL BOUGHT IN THE STATE.

(B)  EXCESS CREDIT.

IF THE CREDIT ALLOWED UNDER SUBSECTION (A) OF  THIS SECTION

FOR A REPORT PERIOD EXCEEDS THE MOTOR CARRIER TAX    DUE IN THE

PERIOD, THEN, IN ACCORDANCE WITH REGULATIONS OF THE  COMPTROLLER,
THE MOTOR CARRIER MAY:

(1) APPLY THE EXCESS CREDIT TO THE MOTOR CARRIER TAX
DUE WITHIN THE NEXT 2 YEARS; OR

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