Ch. 2

LAWS OF MARYLAND

(II)  A LICENSED DEALER WHO SELLS GASOLINE OR
SPECIAL FUEL TO A RETAIL SERVICE STATION DEALER SHALL DEDUCT ON
THE BILL 1/2 OF THE DISCOUNT;

(III)  A SPECIAL FUEL SELLER WHO SELLS OR
DISTRIBUTES GASOLINE TO A RETAIL SERVICE STATION DEALER SHALL
DEDUCT ON THE BILL 1/3 OF THE DISCOUNT; AND

(IV)  A SPECIAL FUEL SELLER WHO SELLS SPECIAL
FUEL TO A RETAIL SERVICE STATION DEALER SHALL DEDUCT ON THE BILL
1/2 OF THE DISCOUNT.

REVISOR'S NOTE: Subsections (a) and (b)(2) of this section
are new language derived without substantive change
from former Art. 56, § 137(d) and, as they related to
allowances, (a) and (b).

Subsection (b)(1) of this section is new language
added to clarify the scope of this subsection. Thus,
subsection (b)(l)(i) of this section is added to
preserve the exclusion of "aviation gasoline" from the
meaning of "gasoline" under present Art. 56, §
135(g)(1) since, in this revision, "gasoline" is used
as a generic term and includes aviation gasoline.
Subsection (b)(2)(ii) of this section is added to
avoid repetition of the phrase "tax paid".

In subsection (a) of this section, the word "licensed"
is added to modify the references to a "dealer" and
"special fuel seller", in light of the former
reference to receipting the "licensed" dealer or
special fuel seller.

Also in subsection (a) of this section, the former
reference to reimbursing "retail service station
dealers" is deleted since those dealers are not
entitled to receive the discount under subsection (a)
directly but, instead, receive a fraction under
subsection (b) of this section.

The parenthetical clause in former Art. 56, §
136(a)(1), which related to compounders, is deleted as
obsolete, as compounders no longer exist.

Defined terms: "Aviation gasoline" § 9-101

"Gasoline" § 9-101 "Licensed dealer" § 9-301

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

"Person" § 1-101

"Retail service station dealer" § 9-301

"Special fuel" § 9-301

"Special fuel seller" § 9-301

9-316. RESERVED.

9-317. RESERVED.

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