LICENSES. 2031

1922, ch. 522, sec. 2. 1924, ch. 326, sec. 2.

212. On and after January 1, 1924, each and every dealer as defined
in this sub-title who is now engaged or who may hereafter engage in his
own name or in the name of others, or in the name of his representatives
or agents in this State, in the sale or use of motor vehicle fuel as herein
defined shall not later than the last day of each calendar month, render
to the Comptroller a statement of all motor vehicle fuel sold or used by
him or them in the State of Maryland during the preceding calendar
month, and pay a license tax of two (2) cents per gallon on all motor
vehicle fuel as shown by such statement in the manner and within the time
hereinafter stipulated; (provided, however, that the tax imposed upon
motor vehicle fuel sold to compounders shall be returned and paid as
herein provided by such compounders upon all motor vehicle fuel pur-
chased by them and sold or used in the State of Maryland in the form of a
compound or otherwise).

1922, ch. 522, sec. 3.

213. All dealers in motor vehicle fuel in the State of Maryland shall
file a duly acknowledged certificate with the Comptroller on forms pre-
scribed, prepared and furnished by the said Comptroller, which shall con-
tain : The name under which such dealer is transacting business within
the State of Maryland, the names 'and addresses of the several persons
constituting the firm or partnership, and, if a corporation, the corporate
name under which it is authorized to transact business, and the names
and addresses of its principal officers, resident general agent and attorney
in fact. If such dealer is an association of persons, firm, partnership or
corporation organized under the laws of another state, territory or country,
if it has not already done so, it must first comply with the laws of Mary-
land relating to the transaction of its appropriate business therein. No
dealer, as here defined, shall, on and after January 1, 1924, sell, use or
distribute any motor vehicle fuel until such certificate is furnished as
required by this sub-title.

1922, ch. 522, sec. 4.

214. After January 1, 1924, every dealer in motor vehicle fuel shall
render to the Comptroller, on or before the last day of each month, on
forms prescribed, prepared and furnished by the said Comptroller, a
sworn statement of the number of gallons of motor vehicle fuel sold or
used by him or them during the preceding calendar month, which state-
ment shall be sworn to by one of the principal officers, in case of domestic
corporation, or by the resident general agent or attorney-in-fact, or by a
chief accountant or officer, in case of a foreign corporation; by the man-
aging agent or owner in case of a firm or association and shall contain a
statement of the quantities of motor vehicle fuel sold or used within the
State of Maryland from his or their respective places of business. Bills
shall be rendered to all purchasers of motor vehicle fuel by dealers in
motor vehicle fuel as herein defined, except in cases of retail sales where
exemption is not claimed by the purchaser under the terms of this sub-