1676 LAWS OF MARYLAND. [CH. 681

this sub-title upon which the tax herein imposed has not
been paid either to the Comptroller or to the vendor making
the sale thereof, shall be liable for the tax. It shall be the
duty of such person to file a return with the Comptroller
and to pay the tax imposed by Section 309 of this sub-title.
The return to be filed as specified in this Section shall be
as prescribed in Section 322 of this sub-title.

319. For the purpose of the proper administration of
this sub-title and to prevent evasion of the tax and the
duty to pay the same as herein imposed, it shall be pre-
sumed that the tangible personal property sold by any
person for delivery in this State, however made or carried,
is sold for use, storage or consumption in this State. A like
presumption shall apply to all tangible personal property
delivered without this State and brought into this State
by the purchaser thereof. The presumption contained in
this Section may be overcome if the purchaser shall have
in his possession a certificate, in such form as the Comp-
troller may prescribe, evidencing the fact that the tangible
personal property was not sold for use, storage or con-
sumption in this State as those terms are defined in Section
308 of this sub-title.

RETURNS AND PAYMENT OF TAX

320. Before the fifteenth day of August, 1947, and
before the fifteenth day of each calendar month thereafter,
every vendor engaging in business in this State and every
vendor not engaging in business in this State but who,
upon application to the Comptroller, has been expressly
authorized to collect the tax, shall make a return to the
Comptroller covering the preceding calendar month. The
Comptroller may permit or require such returns to be
made for other periods and upon such other dates as he
may by regulation specify.

321. The form of returns required to be filed by Section
320 of this sub-title shall be prescribed by the Comptroller
and shall contain such information as he may deem neces-
sary for the proper administration of the tax. Such returns
shall show, among other things the aggregate value of the
tangible personal property sold by the vendor, the use,
storage or consumption of which became subject to the
tax imposed by this sub-title during the period of time
covered by the return.

322. Before the fifteenth day of August, 1947, and
before the fifteenth day of each calendar month thereafter,