Ch. 2

LAWS OF MARYLAND

since, as used in this revision, the defined term
"gasoline" includes aviation gasoline, and turbine
fuel is the only other type of aviation fuel.
Conversely, in item (4)(i) and (ii) of this
subsection, the phrase "other than aviation gasoline"
is added to preserve the provision of present Art. 56,
§ 135(g)(1) that formerly excluded "aviation gasoline"
from the term "gasoline".

In item (l)(i) of this subsection, the phrase "into
the State" is substituted for the present phrase "from
beyond the territorial confines of the State after the
same shall have been received in this State", for
brevity.

In item (2) of this subsection, the words "bought
outside and imported into the State by the user" are
substituted for the present language "so imported, who
shall have purchased the same before it shall have
been received by any other person in this State", for
clarity.

Also in item (2) of this subsection, the present word
"consuming" is omitted as included in "use".

In item (3) of this subsection, the present words
"preparing" and "manufacturing" are omitted as
included in the word "produce".

Also in item (3) of this subsection, the present word
"compounding" is omitted as included in the word
"blend".

Also in item (3) of this subsection, the word
"distill" is omitted as included in the word "refine".

In the introductory language of item (4) of this
subsection, the words "wholesale distribution" are
substituted for the present words "resale or
redistribution at wholesale", for brevity.

In item (4)(i) of this subsection, the present
parenthetical "(trucks excluded)" is omitted as
unnecessary in light of the reference to "fixed"
tanks.

The Tax - General Article Review Committee notes, for
consideration by the General Assembly, that Ch. 607,
Acts of 1985, established classifications of licenses.
The Office of the Comptroller indicates that
classifications for dealers were intended to be
limited to persons dealing in gasoline, including
aviation gasoline. However, the reference, in present
Art. 56, § 135(c), to "aviation fuel" encompasses
"turbine fuel". Thus, a person who handles turbine

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