HARRY HUGHES, Governor

2903

150.

[(a) Said license] THE MOTOR VEHICLE FUEL tax AND AVIATION
FUEL TAX shall not be imposed on motor vehicle fuel NOR ON
AVIATION 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 [the products commonly
known as kerosene, fuel oil, furnace oil, heating oil, or] ANY
SPECIAL FUEL by whatever name known to the trade, when used in
oil burners for domestic heating purposes or for purposes other
than propelling motor vehicles. The Comptroller may by rules and
regulations require dealers, SPECIAL FUEL USERS, AND SPECIAL FUEL
SELLERS [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.

[(b) No license may be required from the Comptroller to
obtain diesel fuel, liquid propane gas, natural gas or any
substance or energy other than gasoline for use in a Class A
vehicle, as described and classified in § 13-912 of the
Transportation Article, when such fuel is purchased from a retail
service station dealer licensed under § 140 of this subtitle.]

151.

(a) Any person, firm or corporation who shall buy or use
any motor vehicle fuel as defined in this subtitle for the
purpose of operating or propelling stationary gas engines, farm
equipment not licensed to operate on a public highway used for
agricultural purposes, motorboats, or who shall purchase or use
any of such fuel for cleaning or dyeing or other commercial use
of the same, except in motor vehicles operated or intended to be
operated in whole or in part upon any of the public highways of
the State of Maryland, or who shall suffer the loss of motor
vehicle fuel through fire, collision or other casualty, but not
to include loss inherent in the ordinary transportation and
storage of motor vehicle fuel, or buy and use any of said fuel in
fire or rescue apparatus or vehicles operated by any volunteer
fire company or nonprofit volunteer rescue squad incorporated in
this State, or in any vehicle owned and used by any Maryland
chapter of the American Red Cross, and by any bona fide unit of a
national veterans' organization on which motor VEHICLE fuel the
tax imposed by this subtitle shall have been paid, shall be
reimbursed and repaid the amount of such tax paid by him upon
presenting to the Comptroller a statement accompanied by the
original invoices showing such purchase, which statement shall
set forth the total amount of such fuel so purchased and used by
such consumer, other than in motor vehicles operated or intended
to be operated upon any of the public highways of the State of
Maryland, (however the Comptroller may require a sworn statement
and such other evidence as he deems necessary to support a claim
for refund arising from a casualty loss), and in case of a
volunteer fire company or nonprofit volunteer rescue squad such
statement shall set forth the total amount of such fuel so
purchased and used in the fire or rescue apparatus and/or