ALBERT C. RITCHIE, GOVERNOR. 1493

corporation and any retail dealer or distributor of motor vehi-
cle fuel to receive and accept any shipment in intrastate com-
merce, from any dealer or pay for the same, or to sell pr 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 herein 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. 8. 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. 9. And be it further enacted by the General Assembly
of Maryland, That any person, firm or corporation who shall
buy or use any motor vehicle fuel as defined in this Act for the
purpose of operating or propelling stationary gas engines, trac-
tors 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 commercial use of the same, except
in motor vehicles operated or intended to be operated in whole
or in part upon any of the public highways of the State of
Maryland, on which motor fuel the tax imposed by this Act shall
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
showing such purchase, which statement shall set forth the
total amount of such fuel so purchased and used by such con-
sumer, other than in motor vehicles operated or intended to be
operated upon any of the public highways of the State of
Maryland, 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 aforesaid; provided, that applications for re-
funds as provided herein must be filed with the Comptroller
within ninety (90) days from the date of purchase or invoice.