WILLIAM DONALD SCHAEFER, Governor Ch. 564

BY repealing and reenacting, with amendments,

Article - Tax - General

Section 13-1031

Annotated Code of Maryland

(As enacted by Chapter______(S.B. 2) of the

Acts of the General Assembly of 1988)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 56 - Licenses

136.

(f) (1) On June 1, 1987, the license tax in respect to
motor vehicle fuel, prescribed by this subtitle, shall be
increased 5 cents per gallon.

(2)  The tax imposed by this subsection is not a part
of the single license tax referred to in subsection (a)(1) of
this section.

(3)  THE COMPTROLLER MAY REQUIRE ANY PERSON OR ENTITY
POSSESSING TAX PAID MOTOR VEHICLE FUEL HELD FOR SALE ON JUNE 1,
1987, TO COMPILE AND FILE AN INVENTORY OF THE FUEL POSSESSED AND
TO REMIT WITHIN 30 DAYS ANY ADDITIONAL TAXES THAT ARE DUE.

151.

(b) (1) (i) An aircraft manufacturing company that is
located in the State of Maryland and that dispenses aviation
gasoline or turbine fuel to aircraft may present to the
Comptroller, a statement that includes the date of purchase and
the number of gallons of aviation gasoline or turbine fuel
purchased for aviation purposes, supported by vouchers.

(ii) The__________[Comptroller] COMPTROLLER, on

presentation of a statement and vouchers prescribed under
subparagraph (i) of this paragraph, shall repay to the aircraft
manufacturing company, from the taxes collected on aviation
gasoline or turbine fuel [the sum of 4 cents for each gallon of
fuel on which the tax was] THE AMOUNT OF THE AVIATION GASOLINE OR
TURBINE FUEL TAXES paid by the aircraft manufacturing company.

(iii) A person that engages in agricultural
activities, and uses an aircraft for agricultural purposes at
least 70 percent of the time the aircraft is used, is eligible
for a refund under this section if the person demonstrates
through presentation to the Comptroller of a statement and
vouchers prescribed in subparagraph (i) of this paragraph the
person paid the [4 cent] AVIATION GASOLINE OR TURBINE FUEL tax

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