Mr. Byron K. Huffman 

Acting Director 

Office of Airport Compliance 

and Management Analysis 

Federal Aviation Administration 

800 Independence Avenue, SW 

Washington DC 20591 

Dear Mr. Huffman: 

Larry Hogan, the Governor of Maryland, received a letter from the Federal Aviation 

Administration (FAA) regarding the recent amendment to the FAA's Policy and Procedures 

concerning the use of airport revenue and has asked me to respond on his behalf. The 

amendment to the FAA's policy clarifies that the FAA considers state or local taxes on aviation 

fuel (except taxes in effect on December 30, 1987) airport revenue subject to the FAA's revenue 

use requirements. State and local taxes in effect on December 30, 1987 may qualify for grandfather status and·be used for other than airport purposes. As detailed below, the State of 

Maryland is in compliance with the FAA's policy. 

Maryland's tax on aviation fuel began in 1980 (Maryland Laws. 662, 3213-3218). Prior to 1980, 

the Maryland motor vehicle fuel tax, as applied to aviation fuel, was 100% refundable. In 1980, 

Maryland reduced the aviation fuel tax rebate from the full nine cents per gallon that it was at the 

time to six cents per gallon with the three cent difference becoming, in effect, a three cent per 

gallon tax on aviation fuel. In 1982, Maryland's motor vehicle fuel tax was increased from nine 

cents to thirteen and one half cents but the rebate for aviation fuel remained at six cents per 

gallon. Thus, the aviation fuel tax in 1982 was seven and one half cents. 

In 1984, Maryland adopted House Bill 996, which ~ltered the aviation fuel rebate system and 

reduced the aviation fuel tax from seven and one half cents to four cents and also adopted a 

definition for "aviation fuel" to include aviation gasoline' and turbine fuel.2 See enclosed 

Attachment 1, 1984 Maryland Laws. 662, 3213-3218. 

1 Under Maryland law, "aviation gasoline" "means gasoline that meets the aviation gasoline standards of specification D-910 of the American Society for Testing and Materials, as amended from time to time and is used to 

propel gasoline-powered aircraft.'' See Maryland Code Annotated, Tax-General §9-IOl(c). 

PO Box 8766, BWIAlrport. Maryland 21240-0766 I 410.859.7100 800.435.9294 TTY users call via MD Relay bwiairport.com 

The Maryland .llo.ia1ion Administration is an agency of the M~rybnd Department ofTransporutioo 
By law, the revenue collected from the aviation fuel tax, after setting aside amounts to cover the 

costs of paying refunds and administrative costs, is to be deposited into Maryland's 

Transportation Trust Fund, Maryland Code Annotated, Tax-General §2-11 03(1 )3. TI1e 

provisions requiring the proceeds of the aviation fuel tax to be deposited into Maryland's 

Transportation Trust Fund were adopted by Maryland's General Assembly in 1984 as part of 

House Bi11996; see enclosed Attachment 1, 1984 Maryland Laws 662 at pages 3214-3215. In 

1988, the provisions requiring the deposit of the proceeds from the aviation fuel tax into the 

Maryland Transportation Trust FlUld were re-codified as part ofthe Annotated Code of 

Maryland, Tax-General Article where they remain today. See enclosed Attachment 2, 1988 

Maryland Laws 2, pages 8 and 63-64. 

Maryland's Transportation Trust fund was created in 1971 as a dedicated fund to pay for the 

activities of the Maryland Department of Transportation (MDOT); Maryland Code Annotated, 

Transportation §3-216. Except as otherwise expressly provided by statute, all taxes, fees, 

charges, and revenues collected or received by or paid, appropriated, or credited to the account of 

MDOT or any ofMDOT's lUlits4 in the exercise of their rights, powers, duties, or obligations, are 

to be remitted to the Transportation Trust Fund. 

2 Under Maryland Law, "turbine fuel" means "Jet A, A~ 1, orB fuel that is used to propel turbine powered aircraft." 

See Maryland Code Annotated, Tax-General §9-lOI(i). 

3 The Annotated Code of Maryland, Tax General §2-1103 provides in pertinent part that "after making the 

distributions required under§§ 2-1101 and 2" 1102 of this subtitle, the Comptroller shall distribute: (1) the remaining 

motor fuel tax revenue from aviation fuel to the Transportation Trust Fund; ... " Section 2-1 I 0 I of the Annotated 

Code of Maryland, Tax"General provides as follows: 

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. 

Section 2-1102 of the Annotated Code of Maryland, Tax"General provides as follows: 

After making the distributions required under§ 2"1101 of this subtitle, from the remaining motor 

fuel tax revenue, the Comptroller shall distribute the amount necessary to administer the Motor 

Fuel Tax Bureau of the Regulatory and Enforcement Division of the Comptroller's Office to an 

administrative cost account. 

4 MDOT includes the following units which all contribute to the Transportation Trust Fund: 

1. Maryland Aviation Administration; 

2. Maryland Port Administration; 

3. Maryland Transit Administration; 
Maryland's tax on aviation fuel and the Transportation Trust Fund, the State's tax on aviation 

fuel is grandfathered and therefore, the State is in compliance with FAA's policy. The FAA has 

previously recognized that this arrangement qualifies Maryland's airports as being 

"grandfathered." See FAA Airport Compliance Manual- Order 5190.6B, page 15-12, 

Grandfathered Airport List. 

Even assuming arguendo that Maryland's tax on aviation fuel is not grandfathered, Maryland has 

expended more from the Transportation Trust Fund to support aviation than it has received from 

the aviation fuel tax offsetting any money that the FAA may think should not have been placed 

into the Transportation Trust Fund. TI1e Maryland Aviation Administration (MAA), a modal unit 

ofMDOT, owns and operates Baltimore/Washington International Thurgood Marshall Airport 

(BWI Marshall) and Martin State Airport (MIN) on behalf of the State of Maryland. Maryland 

Code Annotated, Transportation §5-404. BWI Marshall was purchased by the State of Maryland 

in !972 with $36 million of State General Fund monies (see 1972 Maryland Laws 180). In 1976, 

the State of Maryland purchased MIN (formerly known as Glenn L. Martin Airport) for 

$5,937,847.75 by transferring State General Funds to the Transportation Trust Fund to fund the 

purchase. From 1973 through 2015, MAA has deposited a total of$3,720,82!,682.00 into the 

Transportation Trust Fund while MDOT has provided to MAA $4,482,740,749.00 from the 

Transportation Trust Fund. Thus, MDOT has expended $761,919,067 more for aviation than it 

has received from aviation. 

Looking specifically at the recent history of the aviation fuel tax, in fiscal year 2015, Maryland 

generated $1,076,002.00 in revenue from the aviation fuel tax which was placed into the 

Transportation Trust Fund. The Maryland Department of Transportation, through the MAA, 

awarded $4,265,000.00 in grants to public use airports throughout the State of Maryland. This 

includes National Plan of Integrated Airport System airports (NP!AS) and non NP!AS airports 

throughout the State of Maryland. 

4. State Highway Administration; 

5. Motor Vehicle Administration; 

6. Board of Airport Zoning Appeals; 

7. State Roads Commission; 

8. Transportation Professional Services Selection Board; and 

9. Maryland Transportation Commission. 

Md. Code Ann., Transportation §2-l07(a). 
revenue use policy. If you have any questions or concerns regarding this, please contact Ashish 

J. Solanki, A. A. E., Director, Office of Regional Aviation Assistance, Maryland Aviation 

Administration at ( 41 0) 859-7064 or at asolanki@bwiairport.com. 

Sincer~_, Ricky ~ D:-&nitlr,Sr. 

Executive Director/Chief Executive Officer 

Enclosures 

cc: Ashish J. Solanki, A. A. E., Director, Office of Regional Aviation Assistance, MAA 

CHAPTER 662 

(House Bill 996) 

AN ACT concerning 

Motor Vehicle Fuel Tax - Aviation Gasoline and Turbine Fuel 

FOR the purpose of providing that a certain motor vehicle fuel 

tax does not apply to certain aviation gasoline or turbine 

fuel; establishing the rate of the license tax on aviation 

gasoline and turbine fuel; authorizing the Comptroller to 

adopt regulations concerning the reporting and collection of 

the license tax on aviation gasoline and turbine fuel; 

providing that the proceeds of the license tax on aviation 

gasoline and turbine fuel shall be deposited in the 

Transportation Trust Fund; providing exemption from the 

H·cense tax; reducing a gertain refund by the Comptroller to 

retail aviation gasoline or turbine fuel dealers or aircraft 

manufacturing companies; deleting the exemption from the 

motor vehicle fuel tax for jet fuel; defining certain terms; 

clarifying language; providing for a certain penalty for 

certain retail aviation gasoline or turbine fuel dealers, or 

certain aircraft manufacturing companies, that dispense 

aviation gasoline or turbine fuel without a certain license 

tax; and generally relating to the license tax on aviation 

gasoline and turbine fuel. 

BY repealing 

Article 56 - Licenses 

Section lSl(b) 

Annotated Code of Maryland 

(1983 Replacement Volume) 

BY adding to 

Article 56 - Licenses 

Section 135(1), {m), and (n), and 136A, and 15l{b) 

Annotated Code of Maryland 

{19B3 Replacement Volume) 

BY repealing and reenacting, with amendments, 

Article 56 - Licenses 

Section 137(a} and l"SO{a) 

Annotated Code of Maryland 

(1983 Replacement Volume) 
y

Article 56 - Licenses 

135. 

The following words, terms and phrases in this subtitle are, 

for the purposes hereof, defined as follows: 

(L) 11 AVIATION GASOLINEu MEANS FUEL USED IN THE PROPULSION 

OF AIRCRAFT THAT MEETS THE STANDARDS FOR AVIATION GASOLINE AS 

PRESCRIBED BY THE AMERICAN SOCIETY FOR TESTING AND MATERIALS 

SPECIFICATION D-910. 

(M} "SCHEDULED AIR CARRIER" MEANS: 

(1) A CARRIER ENGAGED 

PERSONS OR PROPERTY UNDER THE 

REGULATIONS PART NUMBERS lZl, 127, 

IN THE 

AUTHORITY 

129; OR 

COMMON CARRIAGE OF 

OF FEDERAL AVIATION 

(2) OPERATORS UNDER FEDERAL AVIATION REGULATIONS PART 

135 WHO PURCHASE FUEL IN THIS STATE AND CONSUME AT LEAST 70 

PERCENT OF THE FUEL PURCHASED IN THIS STATE IN THE COMMON 

CARRIAGE OF PERSONS OR PROPERTY. 

(N) 11TURBINE FUEL'' MEANS JET FUEL JET A, JET A-1, OR JET B 

USED IN THE PROPULSION OF TURBINE POWERED AIRCRAFT. 

136A. 

(A) THE LICENSE TAX PRESCRIBED IN § 136 OF THIS SUBTITLE 

DOES NOT APPLY TO AVIATION GASOLINE OR ~URSINE FUEL. 

(B) (1} EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS 

SUBSECTION, THE LICENSE TAX IN RESPECT TO AVIATION GASOLINE AND 

TURBINE FUEL IS 4 CENTS PER GALLON. 

(2) THE LICENSE TAX DOES NOT APPLY TO AVIATION 

GASOLINE OR TURBINE FUEL PURCHASED FOR USE BY: 

(I) SCHEDULED AIR CARRIERS; 

(I I) THE STATE OF MARYLAND; 

(III} LOCAL GOVERNMENTS OF THIS STATE; 

(IV} AGENCIES AND INSTRUMENTALITIES OF THE 

UNITED STATES GOVERNMENT, OR 

(V) FOREIGN GOVERNMENTS. 
(

) 

N

OC

S O

GASOLINE AND TURBINE FUEL SHALL 

TRANSPORTATION TRUST FUND. 

C

NS

O

V

ON 

BE CREDITED TO THE 

137. 

(a) The gasoline tax, imposed by this subtitle in respect 

to motor vehicle fuel sold or used in any calendar month, less an 

amount equivalent to one percent of the tax (to a maximum tax 

rate of 10 cents per gallon) due and payable which is hereby 

allowed such person in lieu of loss from shrinkage, evaporation 

and handling and to reimburse the registered dealer and retail 

service station dealers, as defined in § 157A(6) of this article 

and jobbers as defined in § 157A(3) of this article, for the 

expenses incurred on behalf of the State in maintaining records, 

collecting gasoline tax moneys, preparing necessary reports and 

remittance in complying with the provisions of this subtitle, 

shall be paid on or before the last day of the next succeeding 

month to the Comptroller who shall receipt the dealer therefor. 

Every registered dealer who makes a first sale or distribution of 

motor fuel, tax paid, to a jobber shall deduct two thirds of one 

percent (2/3 of 1%) from the amount of the tax (to a maximum tax 

rate of 10 cents per gallon) shown to be due on the bill 

(invoice) and the balance shall be the amount of tax such dealer 

shall be entitled to collect from the purchaser; and every jobber 

who makes a sale, resale or distribution of motor vehicle fuel, 

tax paid, to a retail service station dealer shall deduct one 

third of one percent (1/3 of 1%) from the amount of such tax (to 

a maximum tax rate of 10 cents per gallon) shown to be due on the 

bill and the balance shall be the amount of tax such jobber shall 

be entitled to collect from such retail service station dealer. 

However, every reqistered dealer who makes a first sale or 

distribution of motor fuel, tax paid, to a retail service station 

dealer shall deduct one half of one percent (1/2 of 1%) from the 

amount of such tax (to a maximum tax rate of 10 cents per gallon) 

shown to be due on the bill and the balance shall be the amount 

of tax the dealers shall be entitled to collect from the retail 

service station dealer. From the moneys thus received, the 

Comptroller each month shall: {1) retain such sum as in his 

judqment shall be sufficient to enable him to pay promptly all 

claims for refunds payable therefrom; {2) retain an amount equal 

to one month's proportionate part of ·the current fiscal year's 

appropriation to the Comptroller for maintaininq the Motor 

Vehicle Fuel Tax Division in the office of the Comptroller; (3) 

REMIT THE NET PROCEEDS OF THE TAX 

COLLECTED UNDER § 13&A(B) of this subtitle; (4) remit the net 

proceeds of the tax collected §-ia6AtBt of this 

subtitle according to. the provisions of Title 8; Subtitle 4 of 
eighths of one percent of the remainder to the use of the 

Waterways Improvement Fund and the same amount to the use of the 

Fisheries Research and Development Fund; (7} credit the remainder 

of the net proceeds collected under Section 136(i) of this 

subtitle to the Gasoline and Motor Vehicle Revenue Account 

established by Title 8, Subtitle 4 of the Transportation Article 

and maintained in the Transportation Trust Fund established by 

Title 3, Subtitle 2 of the Transportation Article; (8) credit the 

remainder of the net proceeds collected under Section 136(j) of 

this subtitle to the Gasoline and Motor Vehicle Revenue Account 

established by Title 8, Subtitle 4 of the Transportation Article 

and maintained in the Transportation Trust Fund established by 

Title 3, Subtitle 2 of the Transportation Article; (9} credit the 

remainder of the net proceeds collected under Section 136(k) of 

this subtitle to the Transportation Revenue Stabilization Account 

established and maintained in the Transportation Trust Fund 

established by Title 3, Subtitle 2 of the Transportation Article; 

and (10) forthwith credit the balance to the Gasoline and Motor 

Vehicle Revenue Account of the Transportation Trust Fund 

established under Title 3 o£ the Transportation Article. 

150. 

(a) Said license tax shall not be imposed on motor vehicle 

fuel when exported or sold for exportation from the State of 

Maryland to any other state or nation (whether in the form of a 

compound, or otherwise), [nor on jet fuel,] nor on the products 

commonly known as kerosene, fuel oil, furnace oil, heating oil, 

or by whatever name known to the trade, when used in oil burners 

for domestic heatinq purposes or for purposes other than 

propelling motor vehicles. The Comptroller may by rules and 

regulations require dealers and purchasers to execute and return 

such certificates and reports as he deems necessary or advisable 

to sustain such right of exemption from the tax. 

151. 

\(b) (1) All retail aviation gasoline dealers engaged in 

dispensing aviation gasoline to aircraft on airports or landinq 

fields licensed by the State Aviation Administration and all 

aircraft manufacturing companies situate within the State of 

Maryland and dispensing aviation gasoline to aircraft may present 

to the· Comptroller, a statement setting forth the date Of 

purchase and the number of gallons of gasoline purchased for 

aviation purposes, supported by vouchers and receipted bills. 

The Comptroller, upon presentation of the statement and vouchers, 

shall repay to the retail aviation gasoline dealers or aircraft 

manufacturing companies, from the taxes collected on motor 

vehicle fuels, the sum of 6 cents for each gallon of fuel on 

which the tax has been paid by the dealer or aircraft 

manufacturing company. Any other person is eligible for a refund 
or aircraft manufacturing company, paid the tax. 

{2) It shall be illegal for any retail aviation 

gasoline dealer or any aircraft manufacturing company to sell, 

give, dispense or deliver any motor vehicle fuel to other than 

aircraft without collecting the appropriate tax. Every retail 

aviation gasoline dealer operating on any airport or landinq 

field licensed or registered by the State Aviation Administration 

and every aircraft manufacturing company situate within the State 

of Maryland and dispensing aviation gasoline to aircraft who 

violates the above provisions in any respect shall. upon 

conviction, be subject to a fine not exceeding $100 or to 

imprisonment for not more than 30 days, or both fine and 

imprisonment in the discretion of the court. 

{3) The Comptroller shall adopt regulations 

establishing uniform requirements for invoices used by retail 

aviation gasoline dealers in dispensinq aviation gasoline.) 

(B) (1) (I) AN AIRCRAFT MANUFACTURING COMPANY THAT IS 

LOCATED IN THE STATE OF MARYLAND AND THAT DISPENSES AVIATION 

GASOLINE OR TURBINE FUEL TO AIRCRAFT MAY PRESENT TO THE 

COMPTROLL.ER, A STATEMENT THAT INCLUDES THE DATE OF PURCHASE AND 

THE NUMBER OF GALLONS OF AVIATION GASOLINE OR TURBINE FUEL 

PURCHASED FOR AVIATION PURPOSES, SUPPORTED BY VOUCHERS. 

{II) THE COMPTROLLER ON PRESENTATION OF A 

STATEMENT AND VOUCHERS PRESCRIBED UNDER SUBPARAGRAPH (I) OF THIS 

PARAGRAPH, SHALL REPAY TO THE AIRCRAFT MANUFACTURING COMPANY, 

FROM THE TAXES COLLECTED ON AVI~TION GASOLINE OR TURBINE FUEL THE 

SUM OF 4 CENTS FOR EACH GALLON OF FUEL ON WHICH THE TAX WAS PAID 

BY THE AIRCRAFT MANUFACTURING COMPANY. 

(III} A PERSON THAT ENGAGES IN AGRICULTURAL 

ACTIVITIES, AND USES AN AIRCRAFT FOR AGRICULTURAL PURPOSES AT 

LEAST 70 PERCENT OF THE TIME THE AIRCRAFT IS USED, IS ELIGIBLE 

FOR A REFUND UNDER THIS SECTION IF THE PERSON DEMONSTRATES 

THROUGH PRESENTATION TO THE COMPTROLLER OF A STATEMENT AND 

VOUCHERS PRESCRIBED IN SUBPARAGRAPH (I) OF THIS PARAGRAPH THE 

PERSON PAID THE 4 CENT TAX AND THAT THE PERSON USED AVIATION 

GASOLINE OR TURBINE FUEL IN AN AIRcRAFT. 

(2) (I) EXCEPT AS PROVIDED IN§ 136A OF THIS ARTICLE, 

IT IS ILLEGAL FOR A RETAIL AVIATION GASOLINE OR TURBINE FUEL 

DEALER OR AN AIRCRAFT MANUFACTURING COMPANY TO SELL, GIVE, 

DISPENSE, OR DELIVER AVIATION GASOLINE OR TURBINE FUEL TO ANY 

PERSON FOR USE IN AIRCRAFT WITHOUT COLLECTING THE LICENSE TAX. 

(II} A RETAIL AVIATION GASOLINE OR TURBINE FUEL 

DEALER, OR AN AIRCRAFT MANUFACTURING COMPANY LOCATED IN THE STATE 

OF MARYLAND THAT DISPENSES AVIATION GASOLINE OR TURBINE FUEL TO 
( 3 ) THE COMPTROLLER SHALL 

ESTABLISHING UNIFORM REQUIREMENTS FOR 

AVIATION GASOLINE DEALERS IN DISPENSING 

TURBINE FUEL. 

ADOPT 

INVOICES 

AVIATION 

REGULATIONS 

USED BY RETP,IL 

GASOLINE AND 

SECTION 2. 

take effect July 

AND BE 

1, 1984. 

IT FURTHER ENACTED, That this Act shall 

Approved May 29, 1984. 

CHAPTER 663 

(House Bill 999) 

AN ACT concerning 

Insurance - Exclusion of Named Drivers 

FOR the purpose of permitting certain insurers to issue a policy 

of automobile insurance with a named driver exclusion on any 

prospective insured whose driving record does not meet the 

company' s underwriting standards so that t.hat person 1 s 

record does not impair the· ability of the other operators to 

secure insurance in the voluntary marketi and providing that 

certain insurance policies may not reflect certain 

information concerning certain excluded named drivers. 

BY repealing and reenacting, with amendments, 

Article 48A - Insurance Code 

Section 240C-1 

Annotated Code of Maryland 

(1979 Replacement Volume and 1983 Supplement) 

SECTION 1. BE IT ENACTED BY THE 

MARYLAND, That the Laws of Maryland read as 

GENERAL 

follows: 

Article 48A - Insurance Code 

240C-l. 

ASSEMBLY OF 

(a) In any case where an insurer is authorized under this 

article to cancel or nonrenew or increase the premiums on an 

automobile liability insurance policy under which more than one 

person is insured because of the claim experience or driving 

record of one or more but less than all of the persona insured 

Tax - General 

FOR the purpose of adding a new Article to the Annotated Code of 

Maryland, to be designated and known as the "Tax - General 

Article", to revise, restate, and recodify the laws of the 

State relating and pertaining to certain taxes generally; 

revising, restating, and recodifying the laws relating and 

pertaining to the administration of the tax laws by the tax 

collectors, including powers and duties and tax revenue 

distribution; revising the laws relating to the Maryland Tax Court, including its jurisdiction, organization, 

administration, staff, and procedures; revising the laws 

relating to the admissions and amusement tax, alcoholic 

beverage tax, boxing and wrestling tax, death taxes, 

including the inheritance tax, Maryland estate tax, and tax 

on commissions, franchise taxes, including the financial 

institution franchise tax, savings and loan association 

franchise tax. and public service company franchise tax, fuel taxes, including the motor carrier tax and motor fuel 

tax, income tax, sales and use tax, and tobacco tax; and as 

to all of these taxes, revising provisions relating to tax 

imposition, rates o{ tax, exemptions, computation of tax, 

tax payment, tax credits, returns and records, and 

administration; as to certain taxes, revising provisions 

relating to withholding or collection and remittance of tax, 

licensing and registration, tax stamps, decals and other indicia of registration or tax paymenti revising the laws relating to procedures for taxes, including returns and 

records, determination of liability and enforcement, 

assessment and deficiency procedures, appeal procedures and 

judicial proceedings, interest, penalties, collections, 

refunds, abatements and offsets; crimes and offenses, and 

limitatiOns; transferring certain provisions to other 

articles of the Code; defining certain terms; providing for 

the effect of the Act on any change in nomenclature; 

providing for the continuation and renewal of certain 

licenses, registrations, and permits under the Act; and 

providing for the effect, construction, and effective date 

of the provisions of the Act. 

BY adding 

New Article - Tax - General 

Annotated Code Qf Maryland 

BY repealing and reenacting, with amendments, and transferring 

Article 81 - Revenue and Taxes 

- 8 -
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 

without substantive change from the 

former Art. 81, § 412A. 

language derived 

second sentence of 

The second sentence of former Art. 81, § 414(c), which 

provided· for refundS to be paid 11 out of the Gasoline 

and Motor Vehicle Revenue Account of. the 

Transportation Fund" and was first enacted by 

Ch. 539, Acts of is deleted as obsolete in light 

6£ the later enacted provisions of former Art. 81, § 

412A, which was enacted by Ch. 409, Acts of 1973. 

Although both refund 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 11 § 1-101 

§ 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 RE-FUND ACCOUNT. 

REVISOR'S NOTE: This section is new language derived 

without substantive change from former Art. 56, § 

l37(e)(l) and the second senterice 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. 
2

1002.. 

AFTER MAKING THE DISTRIBUTION REQUIRED UNDER § 2-1001 OF 

THIS SUBTITLE, FROM THE REMAINING·MOTOR FUEL TAX REVENUE, THE 

COMPTROLLER SHALL DISTRIBUTE THE AMOUNT NECESSARY TO ADMINISTER 

TBE MOTOR VEHICLE FUEL TAX DIVISION OF THE COMPTROLLER'S OFFICE 

TO AN ADMINISTRATIVE COST ACCOUNT. 

REVISOR'·s NOTE: This section is new 

without substantive change from 

137(e)(2). 

languaqe derived 

former Art. 56, § 

The reference to the amount "necessary to administer 

the Motor Vehicle Fuel Tax Division" is substituted 

for the former reference to a "one month's 

proportionate part of the current fiscal year's appropriation to the Comptroller for maintaininq the Division" to conform to other distributions under 

this title, since proportionate distributions are not 

practicable. 

Defined terms·: "Comptroller" § 1-101 

"Motor fuel tax" § 1-101 "Reveni,~e" § 2-101 

2-1003. FROM AVIATION FUEL. 

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-100, AND 

2-1002 OF THIS SUBTITLE, THE COMPTROLLER SHALL DISTRIBUTE THE 

REMAINING MOTOR FUEL TAX REVENUE FROM AVIATION FUEL TO THE 

TRANSPORTATION TRUST FUND. 

REVISOR'S NOTE: This section is new 

without substantive change· from 

136A(d) and 137(e)(3). 

language derived 

former Art. 56, §§ 

The reference to "revenue from aviation fuel" is 

substituted for the former references to "the net 

proceeds of the tax collected under § 136A(b) of this 

subtitle" and "net proceeds from the license tax" and 

"[tlhe net proceeds of the license tax for aviation 

qasoline and turbine fuel", for brevity and clarity. 

Defined terms: ''Comptroller" § 1-101 

"Motor fuel tax" § 1-101 "Revenue" § 2-101 

2-1004. OTHER DISTRIBUTIONS. 

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-1001 

THROUGH 2-1003 OF THIS SUBTITLE, FROM THE REMAINING MOTOR FUEL 

TAX REVENUE, THE COMPTROLLER SHALL DISTRIBUTE: 

- 64 -