WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

fuel must have both a dealer's license and a special
fuel license. The General Assembly may wish to
address this overlap.

The Tax - General Article Review Committee also notes
that paragraph (4)(ii) of this subsection fails to
state the period during which the sales are measured.
The General Assembly may wish to use an annual period
that coincides with the 1-year license.

Defined terms: "Gasoline" § 9-101

"Motor fuel" § 9-101 "Special fuel" § 9-101

"Turbine fuel" § 9-101

(D)  ENGAGE IN THE BUSINESS OF A SPECIAL FUEL SELLER.

"ENGAGE IN THE BUSINESS OF A SPECIAL FUEL SELLER" MEANS TO
SELL OR DELIVER SPECIAL FUEL.

REVISOR'S NOTE: This subsection is new language that
repeats the provisions of the first sentence of
present Art. 56, § 135(e).

The definition is stated in the infinitive form to
allow minor verb variations of the defined term
without taking these variations out of the scope of
the definition.

Defined term: "Special fuel" § 9-101

(E)  ENGAGE IN THE BUSINESS OF A SPECIAL FUEL USER.

"ENGAGE IN THE BUSINESS OF A SPECIAL FUEL USER" MEANS TO BUY
SPECIAL FUEL AND USE IT IN A MOTOR VEHICLE THAT IS:

(1)  OWNED OR OPERATED BY THE SPECIAL FUEL USER; AND

(2)  REGISTERED TO OPERATE ON A PUBLIC HIGHWAY.

REVISOR'S NOTE: This subsection is new language that
repeats the provisions of the first sentence of former
Art. 56, § 135(d).

The definition is stated in the infinitive form to
allow minor verb variations of the defined term
without taking these variations out of the scope of
the definition.

In item (2) of this subsection, the word "registered"
is substituted for the present word "licensed" since,
under the Transportation Article, vehicles are
registered while their operators are licensed.

Defined terms: "Motor vehicle" § 9-101
"Special fuel" § 9-101

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