WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Defined terms: "Comptroller" § 1-101
"Motor carrier tax" § 1-101
"Revenue" § 2-101

2-902. PAYMENT OF REFUNDS.

THE COMPTROLLER SHALL PAY REFUNDS RELATING TO THE MOTOR
CARRIER TAX FROM MOTOR FUEL TAX REVENUE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second sentence of
former Art. 81, § 412A.

The second sentence of former Art. 81, § 414(c), which
provided for refunds to be paid "out of the Gasoline
and Motor Vehicle Revenue Account of. the
Transportation Trust Fund" and was first enacted by
Ch. 539, Acts of 196⁷, is deleted as obsolete in light
of the later enacted provisions of former Art. 81, §
412A, which was enacted by Ch. 409, Acts of 1973.
Although both refund provisions have been amended
since their enactment and, indeed, sometimes by the
same bills, these amendments seemed to be technical
and not intended to revive the superseded provisions
of § 414(c).

Defined terms: "Comptroller" § 1-101
"Motor carrier tax" § 1-101
"Motor fuel tax" § 1-101
"Revenue" § 2-101

SUBTITLE 10. MOTOR FUEL TAX REVENUE DISTRIBUTION.

2-1001. TO REFUND ACCOUNT.

FROM THE MOTOR FUEL TAX REVENUE THE COMPTROLLER SHALL
DISTRIBUTE THE AMOUNT NECESSARY TO PAY REFUNDS RELATING TO THE
MOTOR FUEL TAX AND THE MOTOR CARRIER TAX TO A REFUND ACCOUNT.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 56, §
137(e)(1) and the second sentence of former Art. 81, §
412A.

This section is revised to require distribution to a
refund "account", to clarify that reduction in revenue
before other distributions are made and also to
clarify that refunds for motor fuel tax, motor carrier
tax, and registration fees are paid from the motor
fuel tax revenue.

The defined term "motor fuel tax" is substituted for
the former reference to "funds collected under Article
56, § 136 of the Code", for clarity.

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