larry Hogan Govemor **~d** Aviation Administration

Boyd
K. Rutherford Lt. Governor Pete KRahn Secretary Ricky

· D. Smith, Sr. April21, 2016 Mr. Byron
K. Hu ffma

n Acting Director Office of Airport Com plian ce and Management Analysis Federal Aviation

A dministration 800 Independence Avenue, SW Washi

n gton DC 20591 Dear Mr. Huffman:

Executive Director/CEO Larry Hogan, the Governor

of Maryland, received

a le tter fro m 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
m e 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 taxe

s in effec

t on December

30, 1987) airport reven

u e subjec

t to the FAA's revenue use req u ire men ts. State and lo cal taxes in effect on D ecember 30, 1987 may quali fy for grandfather statu

s 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

, 32 13 -3218). Prior to 1980

, the Maryl and motor ve hicle fuel tax, as applied

to aviation fuel, was 100% refundabl

e. In 1980

, Maryland reduced the aviation fuel tax reb ate from the full nine cent

s per gallon that it was at th e tim
e to six cents per ga llon with the three cent difference becoming

, in effe ct, a three cent per gallo

n tax on aviation fuel. In 1982, Maryland's motor vehicle fuel tax was in creased from ni ne cents to thirteen and one hal
f cents but the rebate for aviation fuel rem aine
d at six cents per gallon. Thus, the aviation fuel tax in 1982 was seven and one half cents. In 1984

, Maryland

a dopted House Bill 996

, wh ich **~ltered** the aviation fuel rebate system and reduced the

a viat ion fuel tax from seven and one half cents to four cents and also ado pted

a definition
for "aviation fuel" to include aviation gasoline' and turbin

e fuel.

2 See

e nclosed Attachment

1 , 1984 Maryland Laws. 662

, 3213 -3218

. 1 Und

e r Maryland
law

, "avi ation gasoline" "means gasolin

e that meets the aviation gaso lin e standards

of specification D-910 of the American Society for Testing and Materials

, as amended from time to

t im e and is used to pr opel gasoline

-p owe

r ed aircraft.'' See Maryland Code Annotated, Tax-Genera

l §9-IOl(c). PO Box 8766, BWIAlrport. Maryland 21240-0766

I 410.859

.7 100 800.435.9294
TTY users call via MD Relay bwiairport.com The Maryland .llo.ia1ion Administration

is an agency
of the **M~rybnd** Department ofTransporutiooMr. ByronK. Huffman Page Two The tax on aviation fuels increased

in 1987 to five cents per gallon, 1987 Maryland Laws. 291, and to seven cents per gallon
in 1992 where

it remains today. See 1992 Maryland Laws.

3 (First Special Session). 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 lUlits

4 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;Mr. Byron
K. Huffinan Page Three Ultimately

the funds placed into Maryland's Transportation Trust Fund are used
to pay the obligations
and expenditures ofMDOT. Trust Fund disbursements

are authorized

by the annual operating and capital budget submitted

by the Governor pursuant

to the State

1 s executive budget process, and approved

by the Maryland General Assembly. Based upon this timeline
of 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).Mr. Byron
K. Huffman Page Four Again, any money

r ece

i ved from the aviation fuel tax re v en u e has been well offset by distributions from the Transportation

Tru st Fund in support
of aviation. Thank you for this opportunity

to submit this information

to show compliance with the FAA

' s revenue use policy.

If you have any questions

or concerns regarding this

, p l ease contact Ashish J . Solanki,

A. A. E

. , Director

, Office of Regional Aviation Assistance, Mary

l and Aviation Administration

at
( 41 0) 859-7064

or at asolanki

@ bwiairport.com. **Sincer~**

**_, ~**  Ricky D:-&nitlr,Sr. Executive Director

/ Chief Executive Officer Enclosures cc: Ashis

h J. Solanki

, A. A. E., Director, Office of Regional Avia

ti on Assistance

, MAAATTACHMENTIHARRYHUGHES.GovernorApprovedMay29,1984.CHAPTER662(HouseBill996)ANACTconcerning3213MotorVehicleFuelTax-AviationGasolineandTurbineFuelFORthepurposeofprovidingthatacertainmotorvehiclefueltaxdoesnotapplytocertainaviationgasolineorturbinefuel;establishingtherateofthelicensetaxonaviationgasolineandturbinefuel;authorizingtheComptrollertoadoptregulationsconcerningthereportingandcollectionofthelicensetaxonaviationgasolineandturbinefuel;providingthattheproceedsofthelicensetaxonaviationgasolineandturbinefuelshallbedepositedintheTransportationTrustFund;providingexemptionfromtheH·censetax;reducingagertainrefundbytheComptrollertoretailaviationgasolineorturbinefueldealersoraircraftmanufacturingcompanies;deletingtheexemptionfromthemotorvehiclefueltaxforjetfuel;definingcertainterms;clarifyinglanguage;providingforacertainpenaltyforcertainretailaviationgasolineorturbinefueldealers,orcertainaircraftmanufacturingcompanies,thatdispenseaviationgasolineorturbinefuelwithoutacertainlicensetax;andgenerallyrelatingtothelicensetaxonaviationgasolineandturbinefuel.BYrepealingArticle56-LicensesSectionlSl(b)AnnotatedCodeofMaryland(1983ReplacementVolume)BYaddingtoArticle56-LicensesSection135(1),{m),and(n),and136A,and15l{b)AnnotatedCodeofMaryland{19B3ReplacementVolume)BYrepealingandreenacting,withamendments,Article56-LicensesSection137(a}andl"SO{a)AnnotatedCodeofMaryland(1983ReplacementVolume)3214

LAWS OF MARYLAND

Ch. 662 SECTION

1. BE IT ENACTED

BY THE GENERAL ASSEMBLY

OF MARYLAND, That the Laws of Maryland read as follows: 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)

11 TURBINE 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.HARRYHUGHES,Governor3215(C)THECOMPTROLLERMAYADOPTTHEREPORTINGANDCOLLECTIONOFGASOLINEANDTURBINEFUEL.REGULATIONSTOPROVIDEFORTHELICENSETAXFORAVIATION(D)THENETPROCEEDSOFGASOLINEANDTURBINEFUELSHALLTRANSPORTATIONTRUSTFUND.THELICENSETAXFORAVIATIONBECREDITEDTOTHE137.(a)Thegasolinetax,imposedbythissubtitleinrespecttomotorvehiclefuelsoldorusedinanycalendarmonth,lessanamountequivalenttoonepercentofthe tax(toamaximumtaxrateof10centspergallon)dueandpayablewhichisherebyallowedsuchpersoninlieuoflossfromshrinkage,evaporationandhandlingandtoreimbursetheregistereddealerandretailservicestationdealers,asdefinedin§157A(6)ofthisarticleandjobbersasdefinedin§157A(3)ofthisarticle,fortheexpensesincurredonbehalfoftheStateinmaintainingrecords,collectinggasolinetaxmoneys,preparingnecessaryreportsandremittanceincomplyingwiththeprovisionsofthissubtitle,shallbepaidonorbeforethelastdayofthenextsucceedingmonthtotheComptrollerwhoshallreceiptthedealertherefor.Everyregistereddealerwhomakesafirstsaleordistributionofmotorfuel,taxpaid,toajobbershalldeducttwothirdsofonepercent(2/3of1%)fromtheamountofthe tax(toamaximumtaxrateof10centspergallon)showntobedueonthebill(invoice)andthebalanceshallbetheamountoftaxsuchdealershallbeentitledtocollectfromthepurchaser;andeveryjobberwhomakesasale,resaleordistributionofmotorvehiclefuel,taxpaid,toaretailservicestationdealershalldeductonethirdofonepercent(1/3of1%)fromtheamountofsuchtax(toamaximumtaxrateof10centspergallon)showntobedueonthebillandthebalanceshallbetheamountoftaxsuchjobbershallbeentitledtocollectfromsuchretailservicestationdealer.However,everyreqistereddealerwhomakesafirstsaleordistributionofmotorfuel,taxpaid,toaretailservicestationdealershalldeductonehalfofonepercent(1/2of1%)fromtheamountofsuchtax(toamaximumtaxrateof10centspergallon)showntobedueonthebillandthebalanceshallbetheamountoftaxthedealersshallbeentitledtocollectfromtheretailservicestationdealer.Fromthemoneysthusreceived,theComptrollereachmonthshall:{1)retainsuchsumasinhisjudqmentshallbesufficienttoenablehimtopaypromptlyallclaimsforrefundspayabletherefrom;{2)retainanamountequaltoonemonth'sproportionatepartof·thecurrentfiscalyear'sappropriationtotheComptrollerformaintaininqtheMotorVehicleFuelTaxDivisionintheofficeoftheComptroller;(3)REMITTHENETPROCEEDSOFTHETAXCOLLECTEDUNDER§13&A(B)ofthissubtitle;(4)remitthenetproceedsofthetaxcollected§-ia6AtBtofthissubtitleaccordingto.theprovisionsofTitle8;Subtitle4of

### 3216



### LAWS OF MARYLAND

Ch. 662 

### the Transportation Article;

(5) credit the net proceeds collected under

§ 

### 136(h}
of this subtitle

to the Gasoline
and Motor Vehicle Revenue AcCount

of the Transportation
Trust Fund established under Title

3 of the Transportation Article;
(6} allocate three 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

### HARRY HUGHES, Governor

3217 of the sum of

6 cents for each gallon
of motor vehicle fuel on which he paid the tax 

### if the fuel is for use in· an aircraft
and he can demonstrate through presentation

to the Comptroller

of appropriate statements
and vouchers that he, and not the dealer 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

## • 3218

LAWS OF MARYLAND

Ch. 662 

## AIRCRAFT,
WHO VIOLATES THE PROVISIONS

OF THIS SECTION **S~A~Lt**



## ON 

# CONVICTION,

BE SUBJECT

TO A FINE NOT EXCEEDING $1,000
OR TO IMPRISONMENT

FOR NOT MORE THAN

6 MONTHS

OR BOTH. ( 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 insuredATTACHMENT

2Ch.2LAWSOFMARYLANDCHAPTER2(SenateBill1)ANACTconcerningTax-GeneralFORthepurposeofaddinganewArticletotheAnnotatedCodeofMaryland,tobedesignatedandknownasthe"Tax-GeneralArticle",torevise,restate,andrecodifythelawsoftheStaterelatingandpertainingtocertaintaxesgenerally;revising,restating,andrecodifyingthelawsrelatingandpertainingtotheadministrationofthetaxlawsbythetaxcollectors,includingpowersanddutiesandtaxrevenuedistribution;revisingthelawsrelatingtotheMarylandTaxCourt,includingitsjurisdiction,organization,administration,staff,andprocedures;revisingthelawsrelatingtotheadmissionsandamusementtax,alcoholicbeveragetax,boxingandwrestlingtax,deathtaxes,includingtheinheritancetax,Marylandestatetax,andtaxoncommissions,franchisetaxes,includingthefinancialinstitutionfranchisetax,savingsandloanassociationfranchisetax.andpublicservicecompanyfranchisetax,fueltaxes,includingthemotorcarriertaxandmotorfueltax,incometax,salesandusetax,andtobaccotax;andastoallofthesetaxes,revisingprovisionsrelatingtotaximposition,rateso{tax,exemptions,computationoftax,taxpayment,taxcredits,returnsandrecords,andadministration;astocertaintaxes,revisingprovisionsrelatingtowithholdingorcollectionandremittanceoftax,licensingandregistration,taxstamps,decalsandotherindiciaofregistrationortaxpaymentirevisingthelawsrelatingtoproceduresfortaxes,includingreturnsandrecords,determinationofliabilityandenforcement,assessmentanddeficiencyprocedures,appealproceduresandjudicialproceedings,interest,penalties,collections,refunds,abatementsandoffsets;crimesandoffenses,andlimitatiOns;transferringcertainprovisionstootherarticlesoftheCode;definingcertainterms;providingfortheeffectoftheActonanychangeinnomenclature;providingforthecontinuationandrenewalofcertainlicenses,registrations,andpermitsundertheAct;andprovidingfortheeffect,construction,andeffectivedateoftheprovisionsoftheAct.BYaddingNewArticle-Tax-GeneralAnnotatedCodeQfMarylandBYrepealingandreenacting,withamendments,andtransferringArticle81-RevenueandTaxes-8-WILLIAMDONALDSCHAEFER,GovernorDefinedterms:"Comptroller"§1-101"Motorcarriertax.11§1-101"Revenue''§2-1012-902.PAYMENTOFREFUNDS.Ch.2THE.COMPTROLLERSHALLPAYREFUNDSRELATINGTOTHEMOTORCARRIERTAXFROMMOTORFUELTAXREVENUE.REVISOR'SNOTE:ThissectionisnewwithoutsubstantivechangefromtheformerArt.81,§412A.languagederivedsecondsentenceofThesecondsentenceofformerArt.81,§414(c),whichprovided·forrefundStobepaid11outoftheGasolineandMotorVehicleRevenueAccountof.theTransportationFund"andwasfirstenactedbyCh.539,Actsofisdeletedasobsoleteinlight6£thelaterenactedprovisionsofformerArt.81,§412A,whichwasenactedbyCh.409,Actsof1973.Althoughbothrefundhavebeenamendedsincetheirenactmentand,indeed,sometimesbythesamebills,theseamendmentsseemedtobetechnicalandnotintendedtorevivethesupersededprovisionsof§414(c).Definedterms:"Comptroller"§1-101"Motorcarriertax"§1-101"Motorfueltax11§1-101§2-101SUBTITLE10.MOTORFUELTAXREVENUEDISTRIBUTION.2-1001.TOREFUNDACCOUNT.FROMTHEMOTORFUELTAXREVENUETHECOMPTROLLERSHALLDISTRIBUTETHEAMOUNTNECESSARYTOPAYREFUNDSRELATINGTOTHEMOTORFUELTAXANDTHEMOTORCARRIERTAXTOARE-FUNDACCOUNT.REVISOR'SNOTE:ThissectionisnewlanguagederivedwithoutsubstantivechangefromformerArt.56,§l37(e)(l)andthesecondsentericeofformerArt.81.§412A.Thissectionisrevisedtorequiredistributiontoarefund"account",toclarifythatreductioninrevenuebeforeotherdistributionsaremadeandalsotoclarifythatrefundSfor.motorfueltax,motorcarriertax,andregistrationfeesarepaidfromthemotorfueltaxrevenue.Thedefinedterm"motorfueltax"issubstitutedfortheformerreferenceto"fundscollectedunder.Article56,§136oftheCode",forclarity.

# Ch.

2



# LAWS OF MARYLAND Defined terms: "Comptroller" "Motor carrier tax"

§ 

# 1-101 

# ''Revenue

11



# § 

# 2-101

§ 

# 1-101 11 

# Motor fuel tax"

§ 

# 1-101 2-1002..



# TO ADMINISTRATIVE

COST ACCOUNT. 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

-