296 LAWS OF MARYLAND. CH. 226

SEC. 2. And be it further enacted, That this Act shall
take effect June 1st, 1941.

Approved April 23, 1941.

CHAPTER 226.
(Senate Bill 1)

AN ACT to add two new sections to Article 56 of the Anno-
tated Code of Maryland (1939 Edition), title "Licenses",
sub-title "Gasoline Tax", said new sections to be known as
Sections 251A and 251B, and to follow immediately after
Section 251 of said Article, and to repeal and re-enact, with
amendments, Section 252 of said Article relating to certain
records to be kept and reports to be made by certain dis-
tributors and purchasers of motor vehicle fuels and by the
carriers of such fuel, and conferring certain powers upon
the State Comptroller in connection with the administration
of the Gasoline Tax Law.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That two new sections be and they are hereby added to
Article 56 of the Annotated Code of Maryland (1939 Edition),
title "Licenses", sub-title "Gasoline Tax", said new sections to
be known as Sections 251A and 251B, and to follow immedi-
ately after Section 251 of said Article, and to repeal and re-
enact, with amendments, Section 252 of said Article, and all to
read as follows:

251 A. Every person purchasing motor vehicle fuel taxable
under this sub-title from a dealer for the purpose of resale,
shall maintain and keep for a period of one year a record of
motor fuel received, the amount of tax paid to the dealer as
part of the purchase price, together with the delivery tickets,
invoices, bills of lading and such other pertinent records and
papers as may be required by the Comptroller for the reason-
able administration of this section.

251B. Every person purchasing or otherwise acquiring
motor fuel in tank cars, tank wagons, or cargo lots in quanti-
ties of more than 500 gallons, and selling, using or otherwise
disposing of the same for delivery in Maryland, and not re-
quired by the provisions of this sub-title to be licensed as a
dealer in motor vehicle fuel, shall file a statement with the
Comptroller setting forth the name under which such person is
transacting business within the State, the location, with the