For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   BUSINESS OF GAS PRODUCTION.  Applies to any person in the business of producing gas for sale.
   CASINGHEAD GAS.  Any gas and/or vapor indigenous to an oil stratum and produced from such stratum with oil.
   CUBIC FOOT OF GAS.  The volume of gas expressed in cubic feet and computed at a base pressure of 6.28 ounces per square inch above the average barometric pressure of 14.4 pounds per square inch and a standard base and flowing temperature of 60°F, corrections to be made for pressure according to Boyle's law and for specific gravity according to tests made by the balance method.
   GAS.  Natural and casinghead gas or other gas taken from the earth or waters, regardless of whether produced from a gas well or from a well also productive of oil, distillate and/or condensate or other product.
   PERSON.  Includes any person, firm, concern, receiver, trustee, executor, administrator, agent, institution, association, partnership, company, corporation, and persons acting under declarations of trust, as well as the trustees acting under such declarations of trust.
   PRODUCER.  Any person owning, controlling, managing or leasing any gas well and/or any person who produces in any manner any gas by taking it from the earth or waters in Garrett County.
   PRODUCTION or TOTAL GAS PRODUCED.  The total gross amount of gas produced.  The amount for the purpose of the tax imposed by this chapter shall be measured or determined by meter readings showing 100% of the full volume expressed in cubic feet.
   REPORT.  Any report required to be furnished by this chapter or that may be required by the County Commissioners in the administration of this chapter.
   TAXPAYER.  Any person subject to the tax herein levied.
(1986 Code, § 74-1)  (1957 Code, § 429: 1951, Ch. 265, § 302B; 1978, Ch. 400; Md. S.B. 651, passed 5-19-2009)