H.B. 753                                                 VETOES

(iii) preparing reports.

(b) (1) This subsection does not apply to:

(i) any aviation gasoline; or

(ii) any other motor fuel on which the motor fuel tax has not been
paid.

(2) From the discount under subsection (a) of this section:

(i) a licensed dealer who sells gasoline to a retail service station
dealer shall deduct on the bill 1/2 of the discount;

(ii) a licensed dealer who sells gasoline to a licensed distributor or
licensed special fuel seller shall deduct on the bill 2/3 of the discount;

(iii) a licensed distributor who sells motor fuel to a retail service
station dealer shall deduct on the bill 1/3 of the discount;

(iv) a licensed special fuel seller who sells special fuel to a retail
service station dealer shall deduct on the bill 1/2 of the discount;

(v) a licensed special fuel seller who sells special fuel to a licensed
distributor shall deduct on the bill 2/3 of the discount; and

(vi) a licensed special fuel seller who sells gasoline to a licensed
distributor shall deduct on the bill 1/3 of the discount.]

10-822.

(a) (1) Except as provided in paragraphs (2) and (3) of this subsection, each
person required under §10-906 of this title to withhold income tax shall complete and
file with the Comptroller a quarterly income tax withholding return, on or before the
last day of the month that follows the calendar quarter in which that income tax was
withheld.

(2) [If] SUBJECT TO SUBSECTION (B) OF THIS SECTION, IF the person
reasonably expects the total amount of income tax required to be withheld in a
quarterly period to be $700 or more, instead of a quarterly income tax withholding
return the person shall complete and file with the Comptroller a monthly income tax
withholding return:

(i)     for the month of January, on or before February 15;

(ii)    for the month of February, on or before March 15;

(iii)   for the month of March, on or before April [30] 15;

(iv)   for the month of April, on or before May 15;

(v)    for the month of May, on or before June 15;

(vi)   for the month of June, on or before July [31] 15;

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