HARRY W. NICE, GOVERNOR. 43

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1935.

Approved: April 25, 1935.

CHAPTER 25.

AN ACT to repeal and re-enact, with Amendments, Sec-
tion 219 of Article 56 of Bagby's Annotated Code of
Maryland (1929 Supplement), title "Licenses, " sub-title

"Motor Vehicles, " sub-head "Gasoline Tax. "

t

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 219 of Article 56 of Bagby's Anno-
tated Code of Maryland (1929 Supplement), title "Licen-
ses, " sub-title "Motor Vehicles, " sub-head "Gasoline Tax, "
be and the same is hereby repealed and re-enacted with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 purpose of operating or propelling stationary gas
engines, tractors used for agricultural purposes, motor
boats, air planes or air craft, or who shall pur-
chase or use any of such fuel for cleaning or dye-
ing 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 Mary-
land, 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 in-
voices 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 said Comptroller upon the
presentation of such statement and such vouchers, shall
cause to be repaid to such consumer from the taxes col-
lected 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.