752 LAWS OF MARYLAND. [CH. 376

State of any motor vehicle fuel, imported from beyond the
territorial confines of the State after the same shall have been
received in this State; (2) consuming or using in this State
any motor vehicle fuel so imported, who shall have purchased
the same before it shall have been received by any other per-
son in this State; or (3) producing, refining, preparing, dis-
tilling, manufacturing, blending, or compounding motor ve-
hicle fuel in this State.

(d) The term "received" or "received in this State" shall
be construed to include constructive as well as actual receipt,
in accordance with such rules and regulations as the Comp-
troller may adopt.

(e) "Comptroller" means the Comptroller of the Treasury
of the State of Maryland.

(f) The words "in this State" or "within the State" shall be
construed to mean within the territorial limits or confines of
the State of Maryland, and shall include all territory within
the State owned by or ceded to the United States of America.

218. Said license tax shall not be imposed on motor vehicle
fuel when exported or sold for exportation from the State of
Maryland to any other State or nation (whether in the form
of a compound, or otherwise); nor on the products commonly
known as kerosene, fuel oil, furnace oil, heating oil, or by
whatever name known to the trade, when used in oil burners
for domestic heating purposes or for purposes other than
propelling motor vehicles. The Comptroller may by rules and
regulations require dealers and purchasers to execute and
return such certificates and reports as he may deem necessary
or advisable, to sustain such right of exemption from the tax.

219A. Upon compliance with the provisions of Section 219 of
'this Article the Comptroller shall refund to the United States
of America and to any of its agencies, the tax upon all motor
vehicle fuel purchased by it or them for use in the exercise
of an essential governmental function, to the extent required
by the Federal Constitution, or by any Act of Congress passed
pursuant to and in conformity with the Federal Constitution.

SEC. 3. And be it further enacted, That this Act shall take
effect on June 1, 1937.

Approved May 18, 1937.

CHAPTER 376.

AN ACT to add one new section to Article 33 of the Annotated
Code of Maryland (1935 Supplement), title "Elections" sub-
title "Registration", said new section to be known as Section