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Session Laws, 1999
Volume 796, Page 1647   View pdf image
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CHAPTER 133
(Senate Bill 24)

AN ACT concerning

Motor Vehicle Fuel Tax Refunds for Transportation Systems for Elderly,
Handicapped, or Low Income Individuals

FOR the purpose of repealing the termination date applicable to certain provisions
allowing refunds of certain motor fuel tax paid by certain nonprofit
organizations that operate a system of transportation for elderly, handicapped,
or low income individuals; making certain stylistic changes; and generally
relating to refunds of certain motor fuel tax paid by certain nonprofit
organizations that operate a system of transportation for elderly, handicapped,
or low income individuals.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 13-901(f)(1)(ii)5.
Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

BY repealing and reenacting, with amendments,

Chapter 176 of the Acts of the General Assembly of 1995, as amended by
Chapter 355 of the Acts of the General Assembly of 1996

Section 3

BY repealing and reenacting, with amendments,

Chapter 355 of the Acts of the General Assembly of 1996
Section 2

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] AND THE nonprofit organization [that]:

 

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Session Laws, 1999
Volume 796, Page 1647   View pdf image
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