1486 LAWS OF MARYLAND. [CH. 521

SEC. 8. And be it further enacted by the General Assembly
of Maryland, That it shall be unlawful for any person, firm
or corporation and any retail dealer or distributor of motor
vehicle fuel to receive and accept any shipment in intrastate
commerce from any dealer or pay for the same, or to sell or
offer same for sale, unless the statement provided for in Section
Four (4) appears upon the invoice of said shipment. If any
shipment is received in intrastate commerce by any person,
firm or corporation or retail dealer or distributor, from any
dealer or is sold or offered for sale by him or them, upon the
invoice of which said statement does not appear, such person,
firm or corporation or retail dealer or distributor shall pay
to the Comptroller the tax hereki imposed or be liable to the
State of Maryland for double the amount of the license tax,
which license tax may be recovered by civil suit or action in
any court of competent jurisdiction.

SEC. 9. And be it further enacted by the General Assembly
of Maryland, That 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.

SEC. 10. And be it further enacted by the General Assembly
of Maryland, That any person, firm or corporation who shall
buv or use any motor vehicle fuel as defined in this Act for

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the purpose of operating or propelling stationary gas engines,
tractors used for agricultural purposes, motor boats, airplanes
or aircraft, or who shall purchase or use any of such fuel for
cleaning or dyeing or other commercial use of the same, except
motor vehicles operated or intended to be operated in whole or
in part upon any of the public highways of the State of Mary-
land, or which motor fuel the tax imposed by this Act have
been paid, shall be reimbursed and repaid the amount
of such tax paid by him upon presenting to the Comp-
troller a statement accompanied by the original invoices show-
ing 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 oper-
ated upon any of the public highways of the State of Mary-
land and said Comptroller, upon the presentation of such state-
ment and such vouchers, shall cause to be repaid to such con-
sumer from the taxes collected on motor vehicle fuels the said
taxes paid on fuels purchased or used other than for motor
vehicles as aforesaid; provided, that application for refunds