WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

4. IS USED IN ANY OF THE FOLLOWING
VEHICLES THAT HAVE PUMPING OR OTHER EQUIPMENT MECHANICALLY OR
HYDRAULICALLY DRIVEN BY THE ENGINE THAT PROPELS THE VEHICLE:

A.  A CONCRETE MIXING MOTOR VEHICLE;

B.  A MOTOR FUEL DELIVERY VEHICLE;

C.  A SOLID WASTE COMPACTING
VEHICLE;

D.  A WELL-DRILLING VEHICLE; OR

E.  FARM EQUIPMENT REGISTERED AS A
VEHICLE FOR HIGHWAY USE THAT IS DESIGNED OR ADAPTED SOLELY AND
USED EXCLUSIVELY FOR BULK FARM SPREADING OF AGRICULTURE LIMING
MATERIALS, CHEMICALS, OR FERTILIZER.

(2) A REFUND BASED ON A CLAIM UNDER PARAGRAPH
(1)(II)4. OF THIS SUBSECTION MAY NOT EXCEED THE FOLLOWING
PERCENTAGES OF THE MOTOR FUEL TAX PAID:

(I)  FOR A CONCRETE MIXING VEHICLE, SOLID WASTE
COMPACTING VEHICLE, WELL-DRILLING VEHICLE, OR FARM EQUIPMENT
DESCRIBED IN PARAGRAPH (1)(II)4.E. OF THIS SUBSECTION, 25% FROM
JULY 1, 1988 THROUGH JUNE 30, 1989; AND

(II)  FOR A MOTOR FUEL DELIVERY VEHICLE, 15%
FROM JULY 1, 1988 THROUGH JUNE 30, 1989.

(G) SALES AND USE TAX.

A CLAIM FOR REFUND OF SALES AND USE TAX MAY BE FILED BY A
CLAIMANT WHO:

(1)  PAYS THE TAX ON A SALE EXEMPT UNDER § 11-215 OF
THIS ARTICLE;

(2)  REFUNDS THE TAX TO A BUYER IN A CANCELLED OR
RESCINDED SALE UNDER § 11-403(B) OF THIS ARTICLE; OR

(3)  PAYS THE TAX IN A CANCELLED OR RESCINDED SALE FOR
WHICH THE VENDOR REFUSES TO REFUND THE TAX AS REQUIRED UNDER §
11-403(B) OF THIS ARTICLE.

(H) TOBACCO TAX.

A CLAIM FOR REFUND OF TOBACCO TAX MAY BE FILED BY A CLAIMANT
WHO BUYS TOBACCO TAX STAMPS THAT:

(1)  ARE AFFIXED ERRONEOUSLY TO ANYTHING OTHER THAN A
PACKAGE OF CIGARETTES;

(2)  ARE AFFIXED TO A PACKAGE OF UNSALABLE CIGARETTES;

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