Ch. 2

LAWS OF MARYLAND

(2) APPLY FOR A REFUND OF THE EXCESS CREDIT UNDER §
13-901 OF THIS ARTICLE.

REVISOR'S NOTE: This section is new language derived

without substantive change from former Art. 81, §

414(a) and the first clause of the first sentence of
(b).

In subsection (a) of this section, the phrase "to the
extent of" is substituted for the former reference
"equivalent to the rate per gallon of the motor fuel
tax in effect when the fuel was purchased", for
brevity.

Also in subsection (a) of this section, the former
phrase "for consumption in its operations either
within or without the State" is deleted as surplusage,
since this usage would not affect payment of the motor
fuel tax.

Defined terms: "Comptroller" § 1-101

"Motor carrier" § 9-201

"Motor carrier tax" § 1-101

"Motor fuel" § 9-101 "Motor fuel tax" § 1-101

9-215. TIME OF PAYMENT.

A MOTOR CARRIER SHALL PAY THE MOTOR CARRIER TAX FOR A PERIOD
WITH THE REPORT THAT COVERS THE PERIOD, IN ACCORDANCE WITH
REGULATIONS OF THE COMPTROLLER.

REVISOR'S NOTE: This section is hew language derived
without substantive change from the second clause of
the second sentence of former Art. 81, § 413(a) and
the reference to time of payment in the first clause
of the first sentence of § 412A.

The reference to a "period" for a report is
substituted for the former reference to "any calendar
month or three-month period", to conform to § 9-207 of
this subtitle.

The former reference to "fees" is deleted as included
in § 9-219 of this subtitle.

Defined terms: "Comptroller" § 1-101
"Motor carrier" § 9-201
"Motor carrier tax" § 1-101

9-216. LIABILITY FOR TAX.

(A) PRIMARY LIABILITY.

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