Ch. 649

LAWS OF MARYLAND

CHAPTER 649

(House Bill 315)

AN ACT concerning

Motor Vehicle Fuel Tax - Refunds

FOR the purpose of altering certain percentage limitations;
extending the availability of certain motor fuel tax refunds
that are subject to certain percentage limitations; and
generally relating to certain motor vehicle fuel tax
refunds.

BY repealing and reenacting, with amendments,

Article - Tax - General
Section 13-901(f)
Annotated Code of Maryland
(1988 Volume)

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

Article - Tax - General

13-901.

(f) (1) A claim for refund of motor fuel tax may be filed
by a claimant who pays the tax on:

(i) aviation fuel, as defined in § 9-101 of
this article, that is:

1.  dispensed to aircraft by an aircraft
manufacturing company located in the State; or

2.  used:

A.  by a person who engages in
agricultural activities; and

B.   in an aircraft that is used for
agricultural purposes at least 70% of the time that the aircraft
is used; or

(ii) motor fuel, as defined in § 9-101 of this
article, that:

1. is used to operate:

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