WM. PRESTON LANE, JR., GOVERNOR. 1677

every person purchasing tangible personal property, the
use, storage or consumption of which is subject to the tax
imposed by this sub-title, and who has not paid the tax
imposed by this sub-title to a vendor required or author-
ized to collect the same, shall make a return to the Comp-
troller covering the preceding calendar month. The Comp-
troller may permit or require such returns to be made for
other periods and upon such other dates as he may by
regulation specify. Such returns shall show the value of
the tangible personal property purchased by such person,
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.

323. At the time of filing the returns as specified in
Sections 320 and 322 of this sub-title, the vendor or person
so filing said returns shall pay to the Comptroller the
taxes imposed by Section 309 of this sub-title.

324. The vendor or person subject to tax as provided in
this sub-title shall be entitled to apply and credit against
the amount of tax payable by him as stated in Section 323,
an amount equal to three per cent (3%) of the gross tax
to be remitted to the Comptroller to cover the expense in
the collection and remittance of said tax; provided, how-
ever, that nothing contained in this Section shall apply to
any vendor or person who shall fail or refuse to file his
return with the Comptroller within the time prescribed by
Sections 320 and 322 of this sub-title.

325. The taxes for the period for which a return is
required to be filed by Section 320 and Section 322 of this
sub-title shall be due and payable to the Comptroller on
the date limited for the filing of the return for such period,
without regard to whether a return is filed or whether the
return which is filed correctly shows the amount of receipts
and the taxes due thereon.

326. On or before thirty (30) days after the end of the
tax year of each taxpayer required to pay the tax imposed
by the provisions of this sub-title, such taxpayer shall
make an annual return in such form as may be required
by the Comptroller. After deducting the amount of prior
tax payments made during the preceding tax year, the
taxpayer shall transmit to the Comptroller with the return
required to be filed by this section a remittance for any
remaining tax payable by him for the preceding tax year.
The taxpayer or his duly authorized agent shall verify