HARRY W. NICE, GOVERNOR. 1269

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 219 of Article 56 of the Annotated Code of
Maryland, (1935 Supplement), title "Licenses", sub-title
"Gasoline Tax", be and it is hereby repealed and re-enacted
with amendments to read as follows:

219. Any person, firm or corporation who shall buy or use
any motor vehicle fuel as defined in this sub-title for the pur-
pose of operating or propelling stationary gas engines,
tractors used for agricultural purposes, motor boats,
air planes or air craft, or who shall purchase or use
any of such fuel for cleaning or dyeing or other commer-
cial use of the same, except in motor vehicles operated or in-
tended to be operated in whole or in part upon any of the
public highways of the State of Maryland, or buy and use
any of said fuel in fire apparatus or ambulances operated by
any volunteer fire company incorporated in this State on which
motor fuel the tax imposed by this sub-title shall have been
paid, shall be reimbursed and repaid the amount of such tax
paid by him upon presenting to the Comptroller a statement
accompanied by the original invoices showing such purchase,
which statement shall set forth the total amount of such fuel
so purchased and used by such consumer, other than in motor
vehicles operated or intended to be operated upon any of the
public highways of the State of Maryland, and in case of a
volunteer fire company such statement shall set forth the total
amount of such fuel so purchased and used in the fire appa-
ratus and/or ambulances operated by said company, and said
Comptroller upon the presentation of such statement and such
vouchers, shall cause to be repaid to such consumer from the
taxes collected on motor vehicle fuels the said taxes paid on
fuels purchased or used other than for motor vehicles as afore-
said; provided, that applications for refunds as provided
herein must be filed with the Comptroller within ninety (90)
days from the date of purchase or invoice; and provided further
that all owners or operators of all airports, landing fields, air
schools and flying clubs licensed by the State Aviation Com-
mission of Maryland may present to the Comptroller, a state-
ment setting forth the date of purchase and the number of
gallons of gasoline purchased for aviation purposes, supported
by vouchers and receipted bills from the gasoline vendors, and
said Comptroller, upon presentation of such statement and
vouchers, shall cause to be repaid to such owners or operators
of all said licensed airports, landing fields, air schools and
flying clubs above referred to, from the taxes collected on
motor vehicle fuels, the said taxes so paid by said owners or
operators of all such licensed airports, landing fields, air
schools and flying clubs, on the purchase by them of gasoline
used for aviation purposes.