2408 ARTICLE 56

receipt, use or sale of motor fuel as a dealer, and has not been so engaged
for the period of six (6) months prior to such cancellation. But no such
license shall be cancelled upon the request of any dealer until and unless
the dealer shall, prior to the date of such cancellation, have paid to the
State of Maryland all taxes imposed under the provisions of this sub-title,
together with any and all penalties and fine accruing by reason of any
failure on the part of said dealer to make reports as required by this sub-
title or to pay said taxes or penalties.

In the event that the license of any dealer shall be cancelled by the
Comptroller as hereinbefore in this section provided, and in the further
event that said dealer shall have paid to the State of Maryland all motor
fuel taxes due and payable by it under the laws of the State of Maryland
upon the receipt, sale or use of motor fuel, together with any and all
penalties accruing by reason of any failure on the part of said dealer to
make reports or to pay said tax or penalties, then the Comptroller shall
cancel and surrender the bond theretofore filed by said dealer.

An. Code, 1924, sec. 214. 1922, ch. 522, sec. 4.

249. 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-
title. Said bills shall contain a statement printed thereon in a conspicuous
place that the liability to the State for the license tax herein imposed has
been assumed and that he or they will pay said license tax on or before the
last day of the following month.

An. Code, 1924, sec. 215. 1922, ch. 522, sec. 5. 1924, ch. 358. 1929, ch. 94.

250. Said license tax in respect to motor vehicle fuel sold or used in
any calendar month shall be paid on or before the last day of the next suc-
ceeding month to the Comptroller who shall receipt the dealer therefor, and
shall forthwith pay over to the State Treasurer all monies thus received.
And the State Treasurer shall create a special fund thereof and shall dis-
burse the same in accordance with the appropriations thereof made by the
General Assembly, provided, however, that the Comptroller may retain in
his hands at all times such sum, as in his judgment shall be sufficient to
enable him to pay promptly all claims for refunds.

An. Code, 1924, sec. 216, 1922, ch. 522, sec. 6. 1933, ch. 218, sec. 216. 1935, ch. 196.

251. The records of all purchases, receipts, sales, distribution and use
of motor vehicle fuel of every dealer shall at all times during the business