Ch. 564

LAWS OF MARYLAND

turbine fuel sellers, and certain persons engaging in
business without a license; requiring certain acquirers,
dealers, sellers and users of certain motor fuel to pay tax;
providing for certain license holders to make deductions in
certain sales of certain parts of the amount allowed as a
discount; requiring that a distributor and turbine fuel
seller obtain a license; adding a Class "W" license for
distributors; modifying the qualifications and scope of
licenses; deleting the qualifications for Class "F" license
applicants; modifying the scope of exemption certificates;
requiring distributors and turbine fuel sellers to file
certificates and reports; deleting a requirement that
aviation fuel dealers use certain invoices; prohibiting
distributors and turbine fuel sellers from engaging in
business or receiving motor fuel without a license and
providing criminal penalties for violations; excluding Class
"W" license applicants from certain bond requirements;
clarifying that certain refunds of taxes paid on aviation
gasoline or turbine fuel are not limited to a certain amount
per gallon, and making the clarification retroactive to a
certain date; clarifying legislative intent regarding the
motor vehicle fuel tax rate on fuel held in inventory on a
certain date on which the fuel tax had been paid prior to
that date; clarifying, ratifying, confirming, and validating
the Comptroller's authority to collect certain motor vehicle
fuel taxes; providing for a delayed effective date for
certain provisions of this Act; providing for the
construction of this Act; and generally relating to the
motor fuel tax and licensing with respect to motor fuel.

BY repealing and reenacting, with amendments,

Article 56 - Licenses

Section 136(f) and 151(b)(1)

Annotated Code of Maryland

(1983 Replacement Volume and 1987 Supplement)

BY repealing and reenacting, with amendments,

Article - Tax - General

Section 9-301, 9-303(b), 9-304, 9-305, 9-308(a), (b), and
(c), 9-309, 9-310, 9-314, and 9-315; 9-318, 9-319(a)
through (f), 9-322, 9-327, and 9-337 to be under the
amended part "Part IV. Licensing of Dealers" to be
under the amended subtitle "Subtitle 3. Motor Fuel
Tax"; and 13-825(f)

Annotated Code of Maryland

(As enacted by Chapter ____ (S.B.I) of the

Acts of the General Assembly of 1988)

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