448 LAWS OF MARYLAND. [CH. 281

299. In the case of a vendor who has no fixed place
of business and sells from one or more vehicles, each such
vehicle shall constitute a retail establishment for the pur-
poses of this sub-title. In the case of a vendor who has no
fixed place of business and does not sell from a vehicle,
the application for license shall set forth the address to
which any notice or other communication authorized by
this sub-title may be sent to the applicant, and the place
so designated shall constitute a retail establishment for
the purposes of this sub-title.

300. Whoever engages in the business of selling tangi-
ble personal property at retail, or makes any sale which
is subject to tax under the provisions of this sub-title with-
out having a license therefor, as required by Section 296
of this sub-title, shall be deemed guilty of a misdemeanor
and upon conviction thereof shall be fined not less than
twenty-five dollars ($25) and not more than one hundred
dollars ($100).

GENERAL POWERS OF COMPTROLLER

301. In addition to the powers granted to the Comp-
troller in this sub-title, he is hereby authorized and em-
powered :

(a) To make, adopt and amend such rules and regula-
tions as he shall deem necessary to carry out the provi-
sions of this sub-title and to define any terms used herein.

(b) To extend, for cause shown, the time of filing any
return required to be filed by the provisions of this sub-
title for such period as he may deem reasonable.

(c) To compromise disputed claims in connection with
the tax imposed by this sub-title, and for cause shown to
remit penalties and interest.

(d) To prescribe methods for determining the receipts
from sales made or services rendered or for the allocation
of such receipts into taxable and non-taxable receipts.

(e) To delegate any of his duties, powers and func-
tions hereunder to a Deputy Comptroller or other employee
or employees of his department.

(f) To request information from the State Tax Com-
mission of Maryland or the Treasury Department of the
United States relative to any person; and to afford infor-
mation to the State Tax Commission of Maryland or the