WILLIAM DONALD SCHAEFER, Governor

Ch. 2

to acquire" special or turbine fuel, respectively, "in
accordance with § 9-322 of this subtitle, without
paying the motor fuel tax" are added to modify the
term "exemption certificate" since, under the
referenced § 9-322, an exemption certificate is for
acquisition of either special or turbine fuel, but not
both.

In subsection (b) of this section, the former
reference to a special fuel seller "who is now engaged
or who may hereafter engage in his own name or in the
name of others, or in the name of his representatives
or agents in this State" is deleted as surplusage.

Defined terms: "Gasoline" § 9-101

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

"Turbine fuel" § 9-101

9-315. DISCOUNT.

(A)  AUTHORIZED.

A LICENSED DEALER OR LICENSED SPECIAL FUEL SELLER SHALL
DEDUCT 1% OF THE 1ST 10 CENTS OF THE MOTOR FUEL TAX ON EACH
GALLON OF MOTOR FUEL, AS A DISCOUNT:

(1)  INSTEAD OF AN ALLOWANCE FOR EVAPORATION,
SHRINKAGE, AND HANDLING; AND

(2)  TO REIMBURSE THE LICENSED DEALER OR LICENSED
SPECIAL FUEL SELLER FOR EXPENSES INCURRED FOR THE STATE IN:

(I)  KEEPING RECORDS;

(II)  COLLECTING AND PAYING THE TAX; AND

(III)  PREPARING REPORTS...

(B)  ALLOCATION.

(1)  THIS SUBSECTION DOES NOT APPLY TO:

(I)  ANY AVIATION GASOLINE; OR

(II)  ANY OTHER MOTOR FUEL ON WHICH THE MOTOR
FUEL TAX HAS NOT BEEN PAID.

(2)  FROM THE DISCOUNT UNDER SUBSECTION (A) OF THIS
SECTION:

(I) A LICENSED DEALER WHO SELLS OR DISTRIBUTES
GASOLINE TO A SPECIAL FUEL SELLER SHALL DEDUCT ON THE BILL 2/3 OF
THE DISCOUNT;

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