Ch. 2

LAWS OF MARYLAND

(1)  THE LICENSED CLASS B DEALER WHO FIRST RECEIVES
THE TURBINE FUEL IN THIS STATE; OR

(2)  ANY OTHER DEALER WHO:

(I)  USES THE TURBINE FUEL; OR

(II)  FIRST SELLS THE TURBINE FUEL IN THIS STATE
TO A BUYER WHO DOES NOT HAVE AN EXEMPTION CERTIFICATE THAT
AUTHORIZES THE BUYER TO ACQUIRE TURBINE FUEL, IN ACCORDANCE WITH
§ 9-322 OF THIS SUBTITLE, WITHOUT PAYING THE MOTOR FUEL TAX.

(D) PAYMENT WITH RETURN.

A PERSON REQUIRED TO PAY MOTOR FUEL TAX UNDER THIS SECTION
SHALL PAY IT WITH THE RETURN THAT COVERS THE PERIOD IN WHICH THE
PERSON RECEIVED, SOLD, OR USED THE MOTOR FUEL.

REVISOR'S NOTE: Subsections (a)(1) through (2)(i) and (b)
through (d) of this section are new language derived
without substantive change from former Art. 56, §
140(c)(2)(ii), § 136(a)(2) and, as it related to
payment, (1) and § 137(a) through (c).

Subsection (a)(2)(ii) of this section is new language
added to reflect that, under the referenced § 9-322 of
this subtitle, licensed dealers are authorized to
acquire gasoline from certain other licensed dealers,
without paying the motor fuel tax. The Office of the
Comptroller indicates that these licensing provisions
have been read together with former Art. 56, § 137(b),
to defer payment of the tax until sale to a person who
is not licensed or acts outside the scope of the
license.

Subsections (a) through (c) of this section are
revised to clarify who pays the motor fuel tax on
specific types of motor fuel, based on limitations as
to the type of business in which the taxpayer is
engaged. Thus, e.g., former Art. 56, § 136(a) imposed
a duty on "every ... special fuel user" with respect
to "the sale or use of motor vehicle fuel", but a
special fuel user cannot sell any fuel and can use
only special fuel. See § 9-301 of this subtitle.
Similarly, former Art. 56, § 137(c) did not specify
who pays the tax on aviation fuel. Therefore, since
only a dealer can handle these fuels if the tax on
that fuel has not been paid, subsections (a) and (c)
of this section refer to payment by dealers and
further reflect the distinctions made for Class B
dealers in former Art. 56, § 137(a) and (b).

Similarly, in subsections (b)(2) and (c)(2)(ii) of
this section, the words "that authorize the [person]

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