438 LAWS OF MARYLAND. [CH. 281

purposes of this Section. Any rules and regulations adopted
by any group or association of such vendors, with the
approval of the Comptroller, and any rules and regulations
promulgated by him on his own initiative, may be repealed,
modified or amended by the Comptroller, in whole or in
part, from time to time, after reasonable notice of such
action has been given those affected.

RETURNS AND PAYMENT OF TAX

270. Before the fifteenth day of August, 1947, and be-
fore the fifteenth day of each calendar month thereafter,
every vendor who has made any sale at retail taxable
under the provisions of this sub-title during the preceding
calendar month shall make a return to the Comptroller.
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.

271. The form of returns required to be filed by Section
270 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 total gross proceeds
of the vendor's business for the month for which the return
is filed; the gross proceeds of the business of the vendor
upon which the tax is computed; the amount of the tax
for which the vendor is liable and any further information
necessary for the computation and collection of the tax
which the Comptroller may prescribe.

272. At the time of filing his return as provided by
Section 270 of this sub-title, each vendor shall pay to the
Comptroller the taxes imposed by Section 260 of this sub-
title.

273. The vendor shall be entitled to apply and credit
against the amount of tax payable by him, as stated in
Section 272 of this sub-title, an amount equal to three per
cent. (3%) of the gross tax to be remitted by him to the
Comptroller, to cover the vendor's expense in the collection
and remittance of said tax; provided, however, that noth-
ing contained in this section shall apply to any vendor who
shall fail or refuse to file his return with the Comptroller
within the time prescribed by Section 270 of this sub-title.

274. The taxes for the period for which a return is
required to be filed by Section 270 of this sub-title shall
be due by the vendor and payable to the Comptroller on