WILLIAM DONALD SCHAEFER, Governor                   Ch. 370

Article 56 - Licenses
151D.

(A)  IN THIS SECTION "PARATRANSIT SYSTEM" MEANS A SYSTEM OF
TRANSPORTATION PROVIDED BY AN ORGANIZATION THAT:

(1)  IS A NONPROFIT ORGANIZATION THAT IS TAX EXEMPT
FOR FEDERAL INCOME TAX PURPOSES UNDER § 501(C) OF THE INTERNAL
REVENUE CODE;

(2)  IS FUNDED FOR THE PURPOSE OF PROVIDING
TRANSPORTATION TO ELDERLY, HANDICAPPED, OR LOW INCOME
INDIVIDUALS; AND

(3)  RECEIVES A PORTION OF ITS OPERATING FUNDING FROM
THE MARYLAND DEPARTMENT OF TRANSPORTATION.

(B)  IN HOWARD COUNTY, IF MOTOR VEHICLE FUEL IS USED BY A
PARATRANSIT SYSTEM BASED IN HOWARD COUNTY, FOR THE PURPOSE OF
PROVIDING TRANSPORTATION TO ELDERLY, HANDICAPPED, OR LOW INCOME
INDIVIDUALS, THE TAX PAID UNDER THIS SUBTITLE IS REFUNDABLE.

(C)  A CLAIM FOR A REFUND OF THE MOTOR VEHICLE FUEL TAX
UNDER THIS SECTION MAY BE FILED BY THE PERSON WHO PAYS THE TAX.

(D)  A CLAIM FOR REFUND SHALL BE:

(1)  MADE IN THE FORM AND VERIFIED IN THE MANNER
REQUIRED BY THE COMPTROLLER;

(2)  SUPPORTED BY THE DOCUMENTS REQUIRED BY THE
COMPTROLLER; AND

(3)  FILED:

(I)  WITHIN 3 MONTHS FOLLOWING THE END OF THE
PERIOD FOR WHICH THE CLAIM IS FILED, IF THE CLAIM IS MADE FOR A
PERIOD LESS THAN 1 YEAR; OR

(II)  ON OR BEFORE OCTOBER 1, IF THE CLAIMANT
ELECTS TO FILE A CLAIM ON AN ANNUAL BASIS FOR THE 12-MONTH PERIOD
ENDING JUNE 30.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - General

13-901.

(f) (1) A claim for refund of motor fuel tax may be filed
by a claimant who pays the tax on:

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