538 LAWS OF MARYLAND. [CH. 523

ated or intended to be operated upon any of the public
highways of the State of Maryland, and in case of a volun-
teer fire company such statement shall set forth the total
amount of such fuel so purchased and used in the fire
apparatus andor ambulances operated by said company,
and said Comptroller upon the presentation of such state-
ment 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 refunds as provided herein must be filed with the
Comptroller within ninety (90) days from the date of
purchase or invoice; (however, the Comptroller may, for
any reason which he shall deem sufficient, extend the time
within which claims for refunds must be filed with him,
for a period of not more than one year from the date of
purchase or invoice; ) and provided further that all owners
or operators of all airports, landing fields, air schools and
flying clubs licensed by the State Aviation Commission of
Maryland may present to the Comptroller, a statement
setting forth the date of purchase and the number of
gallons of gasoline purchased for aviation purposes, sup-
ported by vouchers and receipted bills from the gasoline
vendors, and said Comptroller, upon presentation of such
statement and vouchers, shall cause to be repaid to such
owners or operators of all said licensed airports, landing
fields, air schools and flying clubs above referred to, from
the taxes collected on motor vehicle fuels, the said taxe^
so paid by said owners or operators of all such licensed
airports, landing fields, air schools and flying clubs, on
the purchase by them of gasoline used for aviation
purposes.

It shall be illegal for any owner or operator of any
licensed airport, landing field, air school and flying club,
or any agent or employee of said owner or operator of
said airport, landing field, air school and flying club, or
any airport, landing field, air school and flying club, or
any agent or employee of said airport, landing field, air
school and flying club to sell, give, dispense or deliver any
tax free motor vehicle fuel to other than aircraft. Any
license issued to any owner or operator of any of said
airports, landing fields, air schools and flying clubs may
be revoked or suspended by the State Aviation Commis-
sion for any violation of the above provision and, in addi-
tion thereto, every owner of any of said airports, landing
fields, air schools and flying clubs, every operator of any
of said airports, landing fields, air schools and flying clubs,
and every agent or employee of any of said airports, land-
ing fields, air schools and flying clubs, or the owner or