Ch. 2                                    LAWS OF MARYLAND

In subsection (f)(1)(i) of this section, the term
"aviation fuel" is substituted for the former words
"aviation gasoline and turbine fuel".

In subsection (f)(1)(ii)l. of this section, the former
references to "corporation" and "firm" are deleted as
included in the defined term "person".-

Also in subsection (f)(1)(ii)1.D. of this section, the
word "gas", which formerly modified "engine", is
deleted as obsolete.

In subsection (f)(1)(ii)3.A. of this section, the
former reference to "motorboat" is deleted as
inconsistent with the legislative intent expressed in
the former phrase "watercraft used and devoted to
commercial purposes". Also in this item, the former
reference to "after July 1, 1968" is deleted as
obsolete.

In subsection (f)(2)(ii) of this section, the former
references to percentages of refunds through June 30
"1987" and "1988" are deleted as obsolete.

In subsection (g) of this section, the former
reference to claims "except pursuant to an assessment
made under §§ 344, 345, or 346" is deleted as
unnecessary in light of § 13-902 of this subtitle.

Also in subsection (g) of this section, the former
refund exception for "final determinations under §§
351 or 352 of this subtitle" is deleted as surplusage.

Also in subsection (g) of this section, the former
condition "if the vendor establishes to the
satisfaction of the Comptroller, under such
regulations as he may prescribe", is deleted as
surplusage.

In subsection (h) of this section, the word "claimant"
is substituted for the former reference to a "person
who has paid taxes on cigarettes under § 431 of this
article and has received stamps as evidence of payment
of the tax under § 438 of this article", for clarity.

Former Art. 2B, § 141(a)(3), (4), and (5) and the
first clause of (b), which related to refund claims
for alcoholic beverage tax, the first sentence of
former Art. 56, § 151A(d) and, as it related to refund
claims for motor fuel tax, the first sentence of (a),
the fifth sentence of former Art. 62A, § 5, as it
related to refund claims for Maryland estate tax, and
the second sentence of former Art. 81, § 348(a), as it
related to refund claims for sales and use tax, the

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