Ch. 355                                    1996 LAWS OF MARYLAND

CHAPTER 355
(Senate Bill 28)

AN ACT concerning

Motor Vehicle Fuel Tax - Refunds

FOR the purpose of repealing a altering the termination date applicable to a certain
provision providing for refunds of the motor fuel tax paid on certain motor fuel used
by certain nonprofit organizations that operate a system of transportation for
elderly, handicapped, or low income individuals for purposes relating to the charge
of certain nonprofit organizations: providing for the termination of this Act; and
generally relating to a refund of motor fuel tax paid on motor fuel used by certain
nonprofit organizations for certain purposes.

BY repealing and reenacting, without amendments,
Article - Tax - General
Section 13-901(f)(1)(ii)5.
Annotated Code of Maryland
(1988 Volume and 1995 Supplement)

BY repealing and reenacting, with amendments,

Chapter 176 of the Acts of the General Assembly of 1995
Section 3

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:

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

5. is used by a system of transportation based in the State, in a
vehicle that is used to provide transportation to elderly, handicapped, or low income
individuals, if the system is operated by a nonprofit organization FOR PURPOSES
RELATING TO THE CHARGE FOR WHICH THE NONPROFIT ORGANIZATION WAS
ESTABLISHED, AND IT IS A NONPROFIT ORGANIZATION that:

A.      is exempt for federal income tax purposes under § 501(c) of
the Internal Revenue Code;

B.      is funded to provide transportation to elderly, handicapped,
or low income individuals;

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