Maryland 2022 Regular Session

Maryland Senate Bill SB1010 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	LAWRENCE J. HOGAN, JR., Governor Ch. 2
2	1
3		-	– 1 –
4		-	Chapter 2
5		-	(Senate Bill 1010)
6	2
7		-	AN ACT concerning
	3	+	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
	4	+	[Brackets] indicate matter deleted from existing law.
	5	+	Underlining indicates amendments to bill.
	6	+	Strike out indicates matter stricken from the bill by amendment or deleted from the law by
	7	+	amendment.
	8	+	sb1010
8	9
9		-	Motor Fuel Taxes – Tax–Free Period
	10	+	SENATE BILL 1010
	11	+	Q5 EMERGENCY BILL 2lr3315
	12	+	CF HB 1486
	13	+	By: The President and Senators Augustine, Beidle, Benson, Carter, Elfreth, Ellis,
	14	+	Feldman, Griffith, Guzzone, Hayes, Hester, Hettleman, Jackson, Kagan,
	15	+	Kelley, King, Klausmeier, Kramer, Lam, Lee, McCray, Patterson, Pinsky,
	16	+	Rosapepe, Smith, Sydnor, Waldstreiche r, Washington, Watson, Young, and
	17	+	Zucker Zucker, Bailey, Carozza, Cassilly, Corderman, Eckardt, Edwards,
	18	+	Gallion, Hershey, Hough, Jennings, Ready, Reilly, Salling, Simonaire, and
	19	+	West
	20	+	Constitutional Requirements Complied with for Introduction in the last 35 Days of Session
	21	+	Introduced and read first time: March 1, 2022
	22	+	Assigned to: Budget and Taxation
	23	+	Committee Report: Favorable with amendments
	24	+	Senate action: Adopted
	25	+	Read second time: March 4, 2022
10	26
11		-	FOR the purpose of providing that, for a certain period of time, certain motor fuel taxes
12		-	that would otherwise be imposed shall not apply; requiring the Comptroller to
13		-	announce the motor fuel tax–free period; providing that, for a certain period of time,
14		-	certain motor fuel taxes that would otherwise be imposed do not apply; requiring the
15		-	Comptroller to pay a refund advance of motor fuel tax to qualifying retailers under
16		-	certain circumstances; requiring a qualifying retailer to pay certain motor fuel tax
17		-	to the Comptroller within a certain time after the expiration of the tax–free period;
18		-	authorizing the Comptroller to suspend certain licenses of a qualifying retailer under
19		-	certain circumstances; requiring motor carriers to calculate and remit motor carrier
20		-	tax in a certain manner; and generally relating to motor fuel taxes.
	27	+	CHAPTER ______
21	28
22		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
23		-	That:
	29	+	AN ACT concerning 1
24	30
25		-	(a) Notwithstanding any other provision of law, there shall be a 30–day tax–free
26		-	period, beginning on the effective date of this Act, during which the motor fuel tax imposed
27		-	under Title 9 of the Tax – General Article on each gallon of gasoline other than aviation
28		-	gasoline, each gallon of special fuel other than clean–burning fuel or turbine fuel, and each
29		-	gasoline equivalent gallon of clean–burning fuel except electricity may not apply.
	31	+	Motor Fuel Taxes – Tax–Free Period 2
30	32
31		-	(b) The Comptroller shall announce the motor fuel tax–free period established
32		-	under subsection (a) of this section.
	33	+	FOR the purpose of providing that, for a certain period of time, certain motor fuel taxes 3
	34	+	that would otherwise be imposed shall not apply; requiring the Comptroller to 4
	35	+	announce the motor fuel tax–free period; providing that, for a certain period of time, 5
	36	+	certain motor fuel taxes that would otherwise be imposed do not apply; requiring the 6
	37	+	Comptroller to pay a refund advance of motor fuel tax to qualifying retailers under 7
	38	+	certain circumstances; requiring a qualifying retailer to pay certain motor fuel tax 8
	39	+	to the Comptroller within a certain time after the expiration of the tax–free period; 9
	40	+	authorizing the Comptroller to suspend certain licenses of a qualifying retailer under 10
	41	+	certain circumstances; requiring motor carriers to calculate and remit motor carrier 11
	42	+	tax in a certain manner; and generally relating to motor fuel taxes. 12
33	43
34		-	(c) It is the intent of the General Assembly that the motor fuel tax–free period
35		-	established under subsection (a) of this section shall be reflected in sales to consumers of
36		-	gasoline, special fuel other than clean–burning fuel or turbine fuel, and gasoline equivalent
37		-	gallon of clean–burning fuel except electricity.
	44	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
	45	+	That: 14
38	46
39		-	(a) (1) In this section the following words have the meanings indicated.
	47	+	(a) Notwithstanding any other provision of law, there shall be a 30–day tax–free 15
	48	+	period, beginning on the effective date of this Act, during which the motor fuel tax imposed 16 2 SENATE BILL 1010
40	49
41		-	(2) “Qualifying fuels” means gasoline other than aviation gasoline, each
42		-	gallon of special fuel other than clean–burning fuel or turbine fuel, and each gasoline gallon
43		-	equivalent of clean–burning fuel except electricity.
44	50
45		-	(3) “Qualifying retailers” means sellers of qualifying fuels to end–use
46		-	consumers.
	51	+	under Title 9 of the Tax – General Article on each gallon of gasoline other than aviation 1
	52	+	gasoline, each gallon of special fuel other than clean–burning fuel or turbine fuel, and each 2
	53	+	gasoline equivalent gallon of clean–burning fuel except electricity may not apply. 3
47	54
48		-	(b) ~~Notwithstanding any other provision of law, there~~ shall ~~be a 30–day~~ tax–free
49		-	~~period, beginning on the effective date~~ of this ~~Act, during which the motor fuel tax imposed Ch~~. ~~2 2022 LAWS OF MARYLAND~~
	55	+	(b) The Comptroller shall announce the motor fuel tax–free period established 4
	56	+	under subsection (a) of this section. 5
50	57
51		-	– 2 –
52		-	under Title 9, Subtitle 3 of the Tax – General Article does not apply to qualifying fuels sold
53		-	by qualifying retailers.
	58	+	(c) It is the intent of the General Assembly that the motor fuel tax–free period 6
	59	+	established under subsection (a) of this section shall be reflected in sales to consumers of 7
	60	+	gasoline, special fuel other than clean–burning fuel or turbine fuel, and gasoline equivalent 8
	61	+	gallon of clean–burning fuel except electricity. 9
54	62
55		-	(c) The Comptroller shall announce the motor fuel tax–free period established
56		-	under subsection (b) of this section.
	63	+	(a) (1) In this section the following words have the meanings indicated. 10
57	64
58		-	(d) It is the intent of the General Assembly that the motor fuel tax–free period
59		-	shall be reflected in full on sales to end–use consumers of qualifying fuels.
	65	+	(2) “Qualifying fuels” means gasoline other than aviation gasoline, each 11
	66	+	gallon of special fuel other than clean–burning fuel or turbine fuel, and each gasoline gallon 12
	67	+	equivalent of clean–burning fuel except electricity. 13
60	68
61		-	(e) Sales of qualifying fuels made to qualifying retailers or end–use consumers for
62		-	delivery during the motor fuel tax–free period may not include the motor fuel tax imposed
63		-	under Title 9, Subtitle 3 of the Tax – General Article.
	69	+	(3) “Qualifying retailers” means sellers of qualifying fuels to end–use 14
	70	+	consumers. 15
64	71
65		-	(f) (1) Qualifying retailers may receive a refund advance for the motor fuel tax
66		-	previously paid to suppliers on purchases of qualifying fuels.
	72	+	(b) Notwithstanding any other provision of law, there shall be a 30–day tax–free 16
	73	+	period, beginning on the effective date of this Act, during which the motor fuel tax imposed 17
	74	+	under Title 9, Subtitle 3 of the Tax – General Article does not apply to qualifying fuels sold 18
	75	+	by qualifying retailers. 19
67	76
68		-	(2) To receive a refund advance, a qualifying retailer must submit to the
69		-	Comptroller, in the manner specified by the Comptroller, an accounting of qualifying fuels,
70		-	in gallons, held for sale on the qualifying retailer’s premises on the effective date of this
71		-	Act.
	77	+	(c) The Comptroller shall announce the motor fuel tax–free period established 20
	78	+	under subsection (b) of this section. 21
72	79
73		-	(3) The Comptroller shall issue to each qualifying retailer a refund advance
74		-	equal to the total gallons of qualifying fuel reported under paragraph (2) of this subsection
75		-	multiplied by the applicable tax per gallon.
	80	+	(d) It is the intent of the General Assembly that the motor fuel tax–free period 22
	81	+	shall be reflected in full on sales to end–use consumers of qualifying fuels. 23
76	82
77		-	(g) (1) Within 30 days after the expiration of the motor fuel tax–free period, a
78		-	qualifying retailer shall report to the Comptroller, in the manner specified by the
79		-	Comptroller, an accounting of qualifying fuels, in gallons, held for sale on the qualifying
80		-	retailer’s premises at midnight on the 30th calendar day after the effective date of this Act.
	83	+	(e) Sales of qualifying fuels made to qualifying retailers or end–use consumers for 24
	84	+	delivery during the motor fuel tax–free period may not include the motor fuel tax imposed 25
	85	+	under Title 9, Subtitle 3 of the Tax – General Article. 26
81	86
82		-	(2) With the report required under paragraph (1) of this subsection, a
83		-	qualifying retailer shall remit to the Comptroller payment equal to the total gallons of
84		-	qualifying fuel reported under paragraph (1) of this subsection multiplied by the applicable
85		-	tax per gallon.
	87	+	(f) (1) Qualifying retailers may receive a refund advance for the motor fuel tax 27
	88	+	previously paid to suppliers on purchases of qualifying fuels. 28
86	89
87		-	(h) At the Comptroller’s discretion and notwithstanding any other provision of
88		-	law, a qualifying retailer’s failure to accurately report its gallons of qualifying fuel under
89		-	subsections (f) and (g) of this section, or failure to make payment in full as required under
90		-	subsection (g) of this section, may result in suspension of a qualifying retailer’s business
91		-	license or sales and use tax license in the State.
	90	+	(2) To receive a refund advance, a qualifying retailer must submit to the 29
	91	+	Comptroller, in the manner specified by the Comptroller, an accounting of qualifying fuels, 30
	92	+	in gallons, held for sale on the qualifying retailer’s premises on the effective date of this 31
	93	+	Act. 32
92	94
93		-	(i) Notwithstanding any other provision of law, motor carriers subject to the tax
94		-	imposed under Title 9, Subtitle 2 of the Tax – General Article shall calculate and remit the
95		-	motor carrier tax owed for any reporting period including the motor fuel tax–free period in
96		-	the manner prescribed by the Comptroller.
97		-	LAWRENCE J. HOGAN, JR., Governor Ch. 2
	95	+	(3) The Comptroller shall issue to each qualifying retailer a refund advance 33
	96	+	equal to the total gallons of qualifying fuel reported under paragraph (2) of this subsection 34
	97	+	multiplied by the applicable tax per gallon. 35 SENATE BILL 1010 3
98	98
99		-	– 3 –
100		-	(j) End–use consumers of qualifying fuels do not have any right of refund from
101		-	the State for any motor fuel tax paid in error during the motor fuel tax–free period.
102	99
103		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act is an eme rgency
104		-	measure, is necessary for the immediate preservation of the public health or safety, has
105		-	been passed by a yea and nay vote supported by three–fifths of all the members elected to
106		-	each of the two Houses of the General Assembly, and shall take effect from the date it is
107		-	enacted.
108	100
109		-	Approved by the Governor, March 18, 2022.
	101	+	(g) (1) Within 30 days after the expiration of the motor fuel tax–free period, a 1
	102	+	qualifying retailer shall report to the Comptroller, in the manner specified by the 2
	103	+	Comptroller, an accounting of qualifying fuels, in gallons, held for sale on the qualifying 3
	104	+	retailer’s premises at midnight on the 30th calendar day after the effective date of this Act. 4
	105	+
	106	+	(2) With the report required under paragraph (1) of this subsection, a 5
	107	+	qualifying retailer shall remit to the Comptroller payment equal to the total gallons of 6
	108	+	qualifying fuel reported under paragraph (1) of this subsection multiplied by the applicable 7
	109	+	tax per gallon. 8
	110	+
	111	+	(h) At the Comptroller’s discretion and notwithstanding any other provision of 9
	112	+	law, a qualifying retailer’s failure to accurately report its gallons of qualifying fuel under 10
	113	+	subsections (f) and (g) of this section, or failure to make payment in full as required under 11
	114	+	subsection (g) of this section, may result in suspension of a qualifying retailer’s business 12
	115	+	license or sales and use tax license in the State. 13
	116	+
	117	+	(i) Notwithstanding any other provision of law, motor carriers subject to the tax 14
	118	+	imposed under Title 9, Subtitle 2 of the Tax – General Article shall calculate and remit the 15
	119	+	motor carrier tax owed for any reporting period including the motor fuel tax–free period in 16
	120	+	the manner prescribed by the Comptroller. 17
	121	+
	122	+	(j) End–use consumers of qualifying fuels do not have any right of refund from 18
	123	+	the State for any motor fuel tax paid in error during the motor fuel tax–free period. 19
	124	+
	125	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act is an emergency 20
	126	+	measure, is necessary for the immediate preservation of the public health or safety, has 21
	127	+	been passed by a yea and nay vote supported by three–fifths of all the members elected to 22
	128	+	each of the two Houses of the General Assembly, and shall take effect from the date it is 23
	129	+	enacted. 24
	130	+
	131	+
	132	+
	133	+
	134	+	Approved:
	135	+	________________________________________________________________________________
	136	+	Governor.
	137	+	________________________________________________________________________________
	138	+	President of the Senate.
	139	+	________________________________________________________________________________
	140	+	Speaker of the House of Delegates.